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Zur Interpersonalen Uebertragung Stiller Reserven Beim Erbfall Im Einkommensteuerrecht: Zugleich Eine Untersuchung Zum Problem Der Gewinnqualitaet Und
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Series: Europaeische Hochschulschriften Recht, Book 1345
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ISBN10: 3631455569
ISBN13: 9783631455562
Publisher: Peter Lang
Published: Feb 1 1993
Pages: 127
Language: German
ISBN13: 9783631455562
Publisher: Peter Lang
Published: Feb 1 1993
Pages: 127
Language: German
Jeder Steuerpflichtige hat das von ihm erzielte Einkommen als Ausdruck seiner individuellen Leistungsfähigkeit zu versteuern. Eine gleichmä ige Besteuerung setzt voraus, da bei der Einkommensermittlung alle Gewinne und Verluste vollständig erfa t werden. Der Verfasser weist nach, da stille Reserven bereits vor ihrer Realisierung Gewinnqualität haben und einer Subjektbindung unterliegen, so da eine interpersonale Übertragung nur aufgrund spezieller einkommensteuerrechtlicher Normen zulässig ist. Dies gilt auch im Verhältnis zwischen Erblasser und Erbe. Der Grundsatz der Subjektbindung stiller Reserven ist bei der Auslegung einkommensteuerrechtlicher Normen zu berücksichtigen. Der Begriff Gewerbebetrieb ist daher im Rahmen des 16 Abs. 3. Satz 1 EStG in Anlehnung an die 15 Abs. 2, Abs. 1 EStG tätigkeitsorientiert zu verstehen. Stirbt ein Gewerbetreibender, so erfüllt dies den Tatbestand der Betriebsaufgabe.
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