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Studienarbeit aus dem Jahr 2010 im Fachbereich Jura Steuerrecht, Note: 1,3, Hochschule Aschaffenburg (Fakultt Wirtschaft und Recht), Sprache: Deutsch, Abstract: Diese Arbeit betrachtet die verdeckte Gewinnausschttung (inkl. Praxisflle). Kapitel 1 und Kapitel 2 widmen sich der Definition sowie den Tatbestandsmerkmalen der vGA. Hierbei soll ein fachgerechter berblick ber die vGA verschafft werden. Die Folgen einer vGA werden entsprechend im Kapitel 3 untersucht. Die Rechtsfolgen sollen differenziert betrachtet werden: zum Einen auf Ebene der Krperschaft, zum Anderen auf Ebene des Gesellschafters. Wie die Rechtsprechung in der Praxis mit der vGA umgeht soll Bestandteil von Kapitel 4 sein. Die Darstellung kann hier keinen Anspruch auf Vollstndigkeit erheben, sondern beschrnkt sich auf die wichtigsten Konstellationen fr die Praxis. Die gewhlten Beispiele sind fast ausschlielich aus dem Bereich der Kapitalgesellschaft, konkret der GmbH. Dies soll der Vereinfachung dienen. Auerdem knnen die Sachverhalte analog auf andere Krperschaftssubjekte bertragen werden. Die vGA tritt rein quantitativ berwiegend bei der GmbH auf, was alleine schon in der Verbreitung dieser Rechtsform im deutschen Rechtsraum begrndet liegt. Daher erscheint es gerechtfertigt die Beispiele auf die GmbH abzustellen.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
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