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Ist § 8d KStG in der Lage die Verfassungswidrigkeit des § 8c Abs. 1 Satz 1 KStG zu heilen?

Ist § 8d KStG in der Lage die Verfassungswidrigkeit des § 8c Abs. 1 Satz 1 KStG zu heilen?

          
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About the Book

Bachelorarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Duale Hochschule Baden-Württemberg, Villingen-Schwenningen, früher: Berufsakademie Villingen-Schwenningen, Sprache: Deutsch, Abstract: Der zweite Senat des BVerfG erklärte mit Beschluss vom 29.03.2017 § 8c Abs. 1 Satz 1 KStG in seiner Fassung von 2007 bis 2015 als mit dem Grundgesetz unvereinbar. Zusammen mit dem Urteil verpflichtete das Gericht den Gesetzgeber zu einer rückwirkenden Beseitigung des Verstoßes bis zum 31.12.2018, ansonsten würde die Norm rückwirkend für die Jahre 2008 bis 2015 für nichtig erklärt. Explizit ungeklärt ließ das BVerfG den Aspekt der Verfassungswidrigkeit der Norm im Zusammenspiel mit dem zum 01.01.2016 eingeführten § 8d KStG. Daher beschäftigt sich die vorliegende Arbeit mit der Frage, ob § 8d KStG bei einer Erstreckung auf die Jahre ab 2008 die Verfassungswidrigkeit des § 8c Abs. 1 Satz 1 KStG geheilt hätte. Die Entscheidung des Gesetzgebers den verfassungswidrigen Teil der Norm rückwirkend bis zur Einführung des § 8d KStG zu streichen, wurde an den erforderlichen Stellen ergänzt und bekräftigt darüber hinaus das Ergebnis der Arbeit, welches sinngerecht auch auf die Jahre ab 2016 übertragen werden kann, da sich an der Frage der Verfassungsmäßigkeit der beiden Normen im Zusammenspiel nichts geändert hat. Nach der Vorstellung der Problemstellung und der Zielsetzung der Arbeit in Kapitel eins, behandelt Kapitel zwei, um an das Thema heranzuführen, zunächst die allgemeinen Verlustabzugsmöglichkeiten von Körperschaften, sowie den Hintergrund der Verlustabzugsbeschränkung und geht dabei auf die rechtliche Entwicklung in Deutschland ein. Anschließend wird in Kapitel drei ein Einblick in das Urteil des BVerfG und dessen Begründung gegeben. In Kapitel vier wird schließlich diskutiert, ob § 8d KStG in der Lage ist die Verfassungswidrigkeit des § 8c Abs. 1 Satz 1 KStG zu heilen. Dabei wird unter anderem die Verfassungs- und Europarechtskonf


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Product Details
  • ISBN-13: 9783668819818
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 88
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3668819815
  • Publisher Date: 06 Oct 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 127 gr


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Ist § 8d KStG in der Lage die Verfassungswidrigkeit des § 8c Abs. 1 Satz 1 KStG zu heilen?
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Ist § 8d KStG in der Lage die Verfassungswidrigkeit des § 8c Abs. 1 Satz 1 KStG zu heilen?
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