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Andrea Walter
Verdeckte Gewinnausschüttung und Wettbewerbsverbot [PDF ebook]

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Cover of Andrea Walter: Verdeckte Gewinnausschüttung und Wettbewerbsverbot (PDF)

Im Mittelpunkt der Betrachtung steht die Zurechnung von Gewinnen aus konkurrierender wirtschaftlicher Betätigung eines Anteilseigners gegenüber seiner Gesellschaft. Die bisher ergangenen Entscheidungen des Bundesfinanzhofes zu dem von ihm für das Steuerrecht ‘entdeckten’ Wettbewerbsverbot ließen die Praxis aufschrecken und waren Anlaß lebhafter Kritik. Thema dieser Arbeit ist es, diese Rechtsauffassung des Bundesfinanzhofes zu hinterfragen. Es sollen zunächst Grundlagen einer verdeckten Gewinnausschüttung wie auch des gesellschaftsrechtlichen Wettbewerbsverbotes aufgezeigt werden, um diese Bereiche einer wertenden Betrachtung zuzuführen.

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Language German ● Format PDF ● ISBN 9783642588952 ● Publisher Springer Berlin Heidelberg ● Published 2013 ● Downloadable 3 times ● Currency EUR ● ID 6328061 ● Copy protection Adobe DRM

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