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Ertragssteuerliche Erfassung von Zinsen auf Steuernachforderungen und Erstattungen nach § 233a AO
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ISBN10: 3656892695
ISBN13: 9783656892694
Publisher: Grin Verlag
Published: Feb 10 2015
Pages: 20
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656892694
Publisher: Grin Verlag
Published: Feb 10 2015
Pages: 20
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Hochschule RheinMain - Wiesbaden Rüsselsheim Geisenheim, Sprache: Deutsch, Abstract: Untersuchung der rechtlichen Lage der ertragssteuerlichen Erfassung von Zinsen auf Steuernachforderungen und Erstattungen nach 233a AO. Mit Einführung des 233a AO durch das Steuerreformgesetz 1990 wurden erstmals Zinsen aus Steuererstattungen und Steuernachforderungen der Besteuerung unterworfen. Ziel der Regelung war eine gleichmä ige Besteuerung der Zinsen bei zeitlich unterschiedlicher Heranziehung zur Steuer, indem ein symmetrisches Normengefüge erschaffen wurde, welches einerseits den Sonderausgabenabzug für Nachzahlungszinsen zulie und andererseits Erstattungszinsen als steuerpflichtige Einkünfte behandelte. Die vom Gesetzgeber angeführten Gründe, dass die eingeführte Vollverzinsung ihren Zweck erfüllt habe, führten schlie lich zum Wegfall des Sonderausgabenabzugs und damit zur Asymmetrie des Normengefüges. Mit dem Urteil des BFH vom 15.6.2010 hat sich die ständige Rechtsprechung der ertragsteuerliche Erfassung überraschend verändert. Zinsen auf Steuererstattungen wurden dem nicht steuerbaren Bereich zugewiesen, während Zinsen auf Steuernachforderungen nicht abziehbar waren. Der Gesetzgeber reagierte darauf mit einem Nichtanwendungsgesetz. Daher ist zu prüfen, ob die Zielsetzung des Gesetzgebers erfolgreich war und wie diese neue Regelung in der Literatur aufgenommen wurde.
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