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Spekulative Optionsgeschaefte aus vertragsrechtlicher, handelsbilanzrechtlicher und steuerrechtlicher Sicht
Hardcover
Series: Forum Unternehmens-, Steuer- Und Bilanzrecht, Book 4
ISBN13: 9783631739822
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Mar 30 2018
Pages: 272
Weight: 1.10
Height: 0.69 Width: 5.83 Depth: 8.27
Language: German
Die rechtliche Behandlung von spekulativen Optionsgeschäften wird kontrovers diskutiert und je nach Rechtsgebiet von unterschiedlichen Faktoren beherrscht. Der Bundesfinanzhof vertrat in jahrzehntelanger Praxis die Auffassung, dass zu deren Besteuerung das Eröffnungs- und das Basisgeschäft mit Blick auf die zivilrechtliche Rechtslage nicht als einheitliches Geschäft zu verstehen sei. Auf Grundlage von vertragsrechtlichen Aspekten entwickelt die Autorin einen vermittelnden Ansatz, wonach die beiden Verträge in Form eines zusammengesetzten Vertrages eine rechtliche und wirtschaftliche Einheit bilden. Diesen einheitlichen Lösungsansatz und seine Auswirkungen für den Stillhalter und den Optionsnehmer untersucht sie anschlie end umfassend vor dem Hintergrund der finanzgerichtlichen Rechtsprechung.
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