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Urteil Marks & Spencer - Auswirkungen für die deutsche Organschaft

Urteil Marks & Spencer - Auswirkungen für die deutsche Organschaft

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Recht, Note: 1,7, Gottfried Wilhelm Leibniz Universität Hannover (Institut für Öffentliche Finanzen), Sprache: Deutsch, Abstract: Eines der erklärten Ziele der Europäischen Union ist die Schaffung eines einheitlichen Binnenmarktes zwischen den einzelnen Mitgliedstaaten unter Beibehaltung ihrer jeweils eigenen Souveränität. Dies lässt sich jedoch nur erreichen, falls in den Rechtsgebieten, die nicht der Europäischen Union übertragen worden sind, von den Mitgliedstaaten die Grundfreiheiten des Gemeinschaftsvertrages beachtet und umgesetzt werden. Einen zentralen Entscheidungsrahmen für Wirtschaftssubjekte bildet in diesem Binnenmarkt das jeweilige Besteuerungssystem. Während die Erhebung der Zölle dem Verantwortungsbereich der Europäischen Union übertragen und die indirekten Steuern weitestgehend harmonisiert worden sind, unterliegen die direkten Steuern weiterhin der nationalen Steuergesetzgebung. Besonders bei grenzüberschreitenden Sachverhalten können daraus Probleme entstehen, da diese unter die Steuerhoheit verschiedener Mitgliedstaaten fallen können. Als besondere Schwierigkeit hat sich die gruppeninterne Verlustberücksichtigung bei über die Staatsgrenzen hinweg agierenden Konzernen erwiesen. Während eine Verlustverrechnung meist innerstaatlich möglich ist, wird diese bei grenzüberschreitenden Sachverhalten in der Regel ausgeschlossen. In der Rs. Marks & Spencer war der EuGH erstmals gefordert, die Vereinbarkeit der Beschränkung der Niederlassungsfreiheit bei der Verlustberücksichtigung im Zusammenhang mit der britischen Gruppenbesteuerung zu klären. Auf Basis dieser Entscheidung soll im Rahmen dieser Arbeit auf die steuerrechtliche Situation der deutschen Gruppenbesteuerung, der Organschaft, geschlossen werden, die im fortwährenden Verdacht der Gemeinschaftsrechtswidrigkeit steht.


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Product Details
  • ISBN-13: 9783640113767
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3640113764
  • Publisher Date: 29 Jul 2008
  • Height: 210 mm
  • No of Pages: 74
  • Series Title: German
  • Weight: 109 gr


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