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Ertragsteuerliche Beruecksichtigung von Verlusten aus privaten Aktiengeschaeften
Hardcover
Series: Forum Unternehmens-, Steuer- Und Bilanzrecht, Book 27
ISBN13: 9783631899137
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Apr 24 2023
Pages: 406
Weight: 1.40
Height: 0.94 Width: 5.83 Depth: 8.27
Language: German
Wie der Wirecard-Skandal exemplarisch belegt, entstehen aus privaten Aktienbeteiligungen nicht nur Gewinne, sondern auch Verluste. Der Autor zeigt auf, dass auch Jahre nach Einführung der Abgeltungsteuer keine klare Einigkeit herrscht, wie grundsätzlich Verluste aus der privaten Aktienbeteiligung steuerlich zu behandeln sind. Neben den zu erarbeitenden gesetzlichen Grundlagen aus dem Verlustblickwinkel einer Aktienbeteiligung liegt der Schwerpunkt u. a. in der Auseinandersetzung mit der hierzu bereits ergangenen Rechtsprechung. Als Ergebnis kommt der Autor zu dem Schluss, dass die ertragsteuerliche Verlustberücksichtigung aus privaten Aktiengeschäften nach Einführung der Abgeltungsteuer systematisch systemwidrig und verfassungsrechtlich verfassungswidrig ist.
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