Download e-book for kindle: Besteuerung bei Insolvenz (Betriebs-Berater Schriftenreihe/ by Gerrit Frotscher

By Gerrit Frotscher

Die eight. Auflage dieses Standardwerks verarbeitet die Erfahrungen mit der Insolvenzordnung und die Änderungen, die diese durch das ESUG erfahren hat, sowie die Auslegung, die der BFH den Vorschriften der Insolvenzordnung im Bereich des Insolvenzsteuerrechts gibt.
Während der Rechtsanwender bei einigen Problemen (z.B. bei den Folgen der Tätigkeit des vorläufigen Insolvenzverwalters) verhältnismäßig sicheren Boden unter den Füßen hat, ist dies bei anderen Fragen (z.B. der Besteuerung des Neuerwerbs des Schuldners oder den steuerlichen Folgen der Restschuldbefreiung) nicht der Fall. Hinzu kommt, dass der V. Senat des BFH seine Rechtsprechung zur Teilnahme von Umsatzsteuerforderungen am Insolvenzverfahren geändert und dadurch eine Vielzahl neuer Probleme geschaffen hat.

In seiner bewährten Weise bietet das Werk dem Rechtsanwender bei allen auftretenden Fragen Lösungsvorschläge, die eine sichere Beurteilung der anstehenden Rechtsfragen ermöglichen. Dabei wurde Rechtsprechung und Literatur vollständig eingearbeitet. Kritisch hinterfragt werden die Anweisungen der Finanzverwaltung, die weiterhin die Tendenz zeigen, aus fiskalischer Sicht die Stellung des Steuerfiskus zu verbessern.

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Besteuerung bei Insolvenz (Betriebs-Berater Schriftenreihe/ Steuerrecht) (German Edition) by Gerrit Frotscher


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