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Stille Lasten im Umwandlungssteuerrecht
Gustav Liedgens
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- 488 pages
- German
- PDF
- Available on iOS & Android
eBook - PDF
Stille Lasten im Umwandlungssteuerrecht
Gustav Liedgens
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About This Book
Stille Lasten entstehen aufgrund der Durchbrechung des Grundsatzes der MaĂgeblichkeit der Handels- und Steuerbilanz. Die Behandlung von stillen Lasten im Umwandlungssteuerrecht wirft insbesondere mit Blick auf die Zielsetzung des UmwStG diverse rechtliche Fragen auf. Der Autor untersucht den Themenkomplex im Rahmen einer systematischen Gesamtbetrachtung. Zentrales Untersuchungsgegenstand ist die Frage, ob die BuchwertfortfĂŒhrung im Falle eines stillen LastenĂŒberschusses vom Gesetzgeber gewĂ€hrt werden sollte bzw. der Buchwert oder der gemeine Wert die absolute Wertuntergrenze des umwandlungsteuerlichen Bewertungswahlrechts darstellt.
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