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Henning Frase
Die steuerliche Haftung des Betriebsübernehmers [EPUB ebook]

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Studienarbeit aus dem Jahr 2005 im Fachbereich Jura – Steuerrecht, Note: voll befriedigend (10 Punkte), Universität zu Köln, Veranstaltung: Seminar Umwandlungs- und Umwandlungssteuerrecht, Sprache: Deutsch, Abstract: Eine steuerliche Haftung des Unternehmenserwerbers für Verbindlichkeiten des übernommenen Unternehmens kann sich aus § 75 AO oder (respektive zusätzlich) aus § 25 HGB ergeben. Die Voraussetzungen der jeweiligen Haftung sollen im Folgenden näher untersucht werden. Der Schwerpunkt der Darstellung liegt dabei auf einer Auseinandersetzung mit § 75 AO, da diese Vorschrift eine erhebliche Zahl an Streitfragen aufwirft, die hier nur sehr gedrängt dargestellt werden können.

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Language German ● Format EPUB ● ISBN 9783638463713 ● File size 0.2 MB ● Publisher GRIN Verlag ● City München ● Country DE ● Published 2006 ● Edition 1 ● Downloadable 24 months ● Currency EUR ● ID 3558267 ● Copy protection without

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