Die zunehmende wirtschaftliche Betrachtungsweise im Grunderwerbsteuerrecht

Eine noch verfassungsgemäße Entwicklung?

The Increasingly Applied Commercial Approach in Real Estate Transfer Tax Law. A Development still in Compliance with Constitutional Law?
2022. 1 Tab., 2 Abb.; 238 S.
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ISBN 978-3-428-18386-9
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ISBN 978-3-428-58386-7
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Description

»The Increasingly Applied Commercial Approach in Real Estate Transfer Tax Law. A Development still in Compliance with Constitutional Law?«: In her thesis, Carina Koll has tackled the increasing impact of the so-called commercial approach in real estate transfer tax law. Its relevance has even grown following the Real Estate Transfer Tax Reform of 2021. Her focus is on the imminent systemic conformity and constitutionality of the perpetual disregard of er civil law principles in real estate transfer tax law, which she has examined on the basis of the defined anti-abuse standards under Section 7 (3) of the Real Estate Transfer Tax Act (GrEStG) and the newly introduced supplementary provision under Section 1 (2b) of the Real Estate Transfer Tax Act (GrEStG).

Overview

1. Einleitung
Ausgangspunkt und Fragestellung – Forschungsfrage und Vorgehensweise
2. Hauptteil
Die Gesellschaft bürgerlichen Rechts – Gesellschaftsanteile mit vertraglicher Zuordnung einer konkreten Wohnung – Aktueller Gesetzesentwurf: Steuerbarkeit von Gesellschafterwechseln bei grundbesitzenden Kapitalgesellschaften, § 1 Abs. 2b GrEStG-E
3. Fazit
Literatur- und Sachverzeichnis

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