Die Änderungen des UmwStG durch das SEStEG (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Westfälische Wilhelms-Universität Münster, Sprache: Deutsch, Abstract: Der deutsche Gesetzgeber hat den Druck der EU-rechtlichen Vorgaben in Bezug auf steuerneutrale grenzüberschreitende Umstrukturierungen zum Anlass genommen und das UmwStG aus dem Jahr 1995 im Rahmen des SEStEG einer Generalüberholung unterzogen. Nach dem Erlass der FusionsRL , der Verschmelzungsrichtlinie sowie Entscheidungen des EuGH z. B. in Sachen SEVIC musste der Anwendungsbereich des neuen UmwStG zumindest auf die EU/EWR- Staaten ausgeweitet werden. Der Gesetzgeber nutzte den gerade angesprochenen Anlass auch dazu, um Umwandlungsvorgänge im reinen Inlandsfall neu zu konzipieren. Dazu zählt neben mehr oder minder kleineren Änderungen im zweiten bis fünften Teil auch ein Konzeptwechsel im sechsten Teil (Einbringungsteil) des UmwStG. Trotzdem wurde die Struktur des alten Umwandlungssteuerrechts im Wesentlichen beibehalten.
Im Folgenden werden die wichtigsten Änderungen des ab dem 13.12.2006 geltenden neuen UmwStG zunächst in aller Kürze dargestellt und im Anschluss kritisch gewürdigt.

Die Änderungen des UmwStG durch das SEStEG (German Edition) by Dietrich Franz

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