Verlustnutzungsbeschränkung bei Kapitalgesellschaften
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Verlustnutzungsbeschränkung bei Kapitalgesellschaften

Verlustnutzungsbeschränkung bei Kapitalgesellschaften


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About the Book

Bachelorarbeit aus dem Jahr 2019 im Fachbereich Jura - Steuerrecht, Note: 1,3, Hochschule Aschaffenburg, Sprache: Deutsch, Abstract: Die Bachelorarbeit befasst sich im Wesentlichen mit der kritischen Analyse der Verlustnutzungsbeschränkung bei Kapitalgesellschaften. Zu Beginn werden die gesetzlichen Entwicklungen zur Verlustabzugsbeschränkung betrachtet, um die Motive und Absichten des Gesetzgebers näher verdeutlichen zu können. Im Anschluss darauf erfolgt eine ausführliche Darstellung der Regelung zur Verlustabzugsbeschränkung bei Körperschaften gefolgt von einigen Ausnahmetatbeständen. Danach werden verfassungsrechtliche Fragestellungen der Vorschrift § 8c KStG näher betrachtet. Dabei wird im Detail auf den bereits für verfassungswidrig erklärten § 8c Abs. 1 Satz 1 KStG a.F. und den § 8c Abs. 1 Satz 2 KStG a.F. eingegangen. Anschließend wird die Einführung des § 8d KStG thematisiert. Dabei wird der Regelungszweck der Vorschrift und die Inhalte dargestellt. Abschließend folgt eine kritische Würdigung der Regelung zur Verlustabzugsbeschränkung. In diesem Zusammenhang wird untersucht, wie der Gesetzgeber auf die ununterbrochenen Diskussionen reagiert hat und in der Zukunft auf die bestehenden Kritikpunkte reagieren wird. Abschließend wird die Arbeit in seinen Kernaussagen zusammengefasst.


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Product Details
  • ISBN-13: 9783346211149
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 48
  • Spine Width: 3 mm
  • Weight: 122 gr
  • ISBN-10: 3346211142
  • Publisher Date: 13 Jul 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Kritische Analyse des § 8c KStG
  • Width: 148 mm


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