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Das Gluecksspiel im Ertragsteuerrecht
Hardcover
Series: Forum Unternehmens-, Steuer- Und Bilanzrecht, Book 15
ISBN13: 9783631831267
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Sep 14 2020
Pages: 204
Weight: 0.87
Height: 0.50 Width: 5.83 Depth: 8.27
Language: German
Die Schnittstelle von Glücksspiel- und Steuerrecht zieht wie ein schwarzes Loch die verschiedensten Bestimmungen auf EU-, Bundes- und Landesebene an und vereint diese zu einer unübersichtlichen, fast undurchdringbaren rechtsdogmatischen Masse. Die vorliegende Arbeit ist als Leitfaden hinaus aus dem wenig Verständlichen hinein in eine überschaubare Darstellung des Glücksspiels im Ertragsteuerrecht zu verstehen. Ausgangspunkt ist die jüngste bahnbrechende Entscheidung des Bundesfinanzhofs in Bezug auf die steuerrechtliche Einordnung von Glücksspielgewinnen. Unterliegen Gewinne aus Glücksspiel einer Ertragsteuer? Wie verhält es sich bei Spielen zwischen Glück und Geschick? Was gilt für Online-Glücksspiel?
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