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Julia Kühn
Unternehmensübertragungen auf gemeinnützige Organisationen [PDF ebook]
Eine systematisch-teleologische Untersuchung der ertragsteuerlichen Buchwertprivilegien und des Spendenabzugs

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Das Ertragsteuerrecht bietet kein stimmiges Regelungskonzept für die Übertragung eines Unternehmens auf eine gemeinnützige Organisation. Insbesondere sind die Buchwertprivilegien für die Überlassung von Betriebsvermögen zu steuerbegünstigten Zwecken lückenhaft. Außerdem ist unklar, wann die Übertragung von Betriebsvermögen auf eine gemeinnützige Organisation als verdeckte Einlage oder Gewinnausschüttung eingeordnet wird. Letztlich bestehen offene Fragen bezüglich der Höhe des Spendenabzugs. Die Arbeit zeigt auf, wie die Schnittstelle von Unternehmenssteuer- und Gemeinnützigkeitsrecht folgerichtig und sachgerecht ausgestaltet werden kann. Es werden Lösungsvorschläge durch Auslegung des geltenden Rechts und Reformmöglichkeiten de lege ferenda unterbreitet.

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Language German ● Format PDF ● Pages 336 ● ISBN 9783748945482 ● File size 3.0 MB ● Publisher Nomos Verlagsgesellschaft mbH & Co. KG ● City Baden-Baden ● Country DE ● Published 2024 ● Edition 1 ● Downloadable 24 months ● Currency EUR ● ID 9614530 ● Copy protection without

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