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§ 13b UStG im Insolvenzverfahren: Bewaeltigung der Bautraegerfaelle
Hardcover
Series: Schriftenreihe Des Centrum Fuer Deutsches Und Europaeisches, Book 18
ISBN13: 9783631820049
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Jul 10 2020
Pages: 182
Weight: 0.82
Height: 0.50 Width: 5.83 Depth: 8.27
Language: German
Die Rückabwicklung der sog. Bauträger-Altfälle nach dem Urteil des BFH vom 22.08.2013 (Az. V R 37/10) hat in den letzten Jahren sowohl Rechtsprechung als auch Literatur in höchstem Ma e beschäftigt. Die entstandenen Problemfelder sind gekennzeichnet durch vielfältige Konflikte zwischen fiskalischen Interessen und dem dringenden Wunsch nach Rechtssicherheit auf Seiten der Baubranche.
Trotz hoher praktischer Relevanz erfolgte bislang keine umfassende Aufarbeitung der insolvenzrechtlichen Implikationen dieser Entscheidung und der darauffolgenden Einführung des 27 Abs. 19 UStG. Vor diesem Hintergrund werden die in der insolvenzrechtlichen Praxis entstehenden Herausforderungen in den Fällen der Insolvenz des Bauträgers, der Insolvenz des Bauleistenden, in dem Fall der Doppelinsolvenz sowie bei umsatzsteuerlichen Organschaftsverhältnissen aufgezeigt.
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