Verwertung steuerrelevanter Ermittlungsergebnisse bei Banken gegenüber deren Kunden
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Verwertung steuerrelevanter Ermittlungsergebnisse bei Banken gegenüber deren Kunden

Verwertung steuerrelevanter Ermittlungsergebnisse bei Banken gegenüber deren Kunden


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About the Book

Inhaltsangabe: Einleitung: Mit seinem Vorlagebeschluß (Az.: IX R 62/99) vom Juli 2002 beim Bundesverfassungsgericht hat der Bundesfinanzhof die Diskussion um die Besteuerung von Einkünften aus Kapitalvermögen wieder angeheizt. Ihren bisherigen Höhepunkt hatte diese Diskussion im Jahre 1994/1995 als durch zahlreiche Durchsuchungsaktionen der Steuerfahndung bei Banken eine Besteuerung durchgesetzt werden sollte, die so nie von der Finanzverwaltung praktiziert wurde. Als Hauptgrund für den Unterschied zwischen praktizierter Besteuerung und von der durch § 20 EStG und § 85 AO geforderten Besteuerung erwies sich § 30a AO, das sogenannte Bankgeheimnis im Steuerrecht. Die Diplomarbeit klärt, welche Kompetenzen die Finanzverwaltung bei Außenprüfungen von Banken hat, ob § 30a Abs. 3 AO einen wirksamen Schutz für Bankkunden gegen die Verwertung von bei solchen Ermittlungen gewonnen Erkenntnissen bietet und ob ein solcher Sonderschutz für Bankkunden überhaupt gerechtfertigt ist. Dies geschieht auf Basis eines umfangreichen Literaturstudiums, der Auseinandersetzung mit der Entstehungsgeschichte von § 30a AO und der Analyse der zahlreichen Richtersprüche zu dieser Thematik - angefangen vom Zins-Urteil des Bundesverfassungsgerichts vom 27.6.1991 bis hin zu den sich teilweise widersprechenden Entscheidungen des Bundesfinanzhofs vom 18. Februar 1997 und vom 28. Oktober 1997. Inhaltsverzeichnis: Inhaltsverzeichnis: INHALTSVERZEICHNIS2 TABELLENVERZEICHNIS6 ABKÜRZUNGSVERZEICHNIS7 PROBLEMSTELLUNG UND GANG DER UNTERSUCHUNG11 1. TEIL: THEMATIK12 A.Die Außenprüfung gem. §§ 193 - 207 AO als besonderes Verfahren der Sachaufklärung12 I.Abgrenzung von Einzelermittlungsmaßnahmen i. S. d. §§ 93 ff. AO12 II.Außenprüfung bei Kreditinstituten gem. § 193 Abs. 1 AO13 B.Steuerfahndungsermittlungen gem. § 208 AO15 I.Aufgaben und Befugnisse der Steuerfahndung gem. §§ 208, 404 AO15 II.Das Verhältnis des Besteuerungs- zum Strafverfahren16 III.Steuerfahndungsermittlungen gem. § 208 AO bei


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Product Details
  • ISBN-13: 9783838656854
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838656857
  • Publisher Date: 30 Jul 2002
  • Height: 210 mm
  • No of Pages: 104
  • Series Title: German
  • Weight: 195 gr


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