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Zivilrechtliche Folgen steuerlicher Rechtsirrtuemer bei Cum-/Ex-Geschaeften
Hardcover
Series: Forum Unternehmens-, Steuer- Und Bilanzrecht, Book 8
ISBN13: 9783631762998
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Oct 9 2018
Pages: 378
Weight: 1.32
Height: 0.88 Width: 5.83 Depth: 8.27
Language: German
Das Werk befasst sich mit Problemen, die sich aus unklaren Steuerrechtslagen ergeben. Dabei untersucht der Autor Cum-/Ex-Geschäfte und die Bedeutung eines Rechtsirrtums in unterschiedlichen Teilrechtsgebieten.
Die Studie behandelt grundlegende zivilrechtliche Fragen, wie etwa die Auswirkungen steuerrechtlicher Illegalität auf die Wirksamkeit von Verträgen, die Gewährleistungshaftung im Aktienwirtschaftsrecht, steuerrechtliche Begebenheiten als Beschaffenheit sowie schlie lich die Anforderungen an den Kenntnisbegriff zum Rechts- und Anspruchsausschluss im Zivilrecht.
Die verwendete Methode der Rechtsdogmatik setzt die Teilrechtsgebiete des Steuer-, des Steuerstrafrechts und des Zivilrechts in ein Verhältnis und zeigt so Rechtsgebietsübergreifende Lösungsmöglichkeiten auf.
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