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Warum es keine Ergänzungsbilanz des KGaA-Komplementärs gibt

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  • Kollruss, Thomas

Abstract

Der Beitrag zeigt, dass es gesetzlich keine steuerliche Ergänzungsbilanz des KGaA-Komplementärs gibt. Weiterhin wird auf das anstehende Revisionsverfahren BFH I R 57/14 eingegangen. Zudem wird aufgezeigt, dass eine Reform der KGaA-Besteuerung ausdrücklich abzulehnen ist.

Suggested Citation

  • Kollruss, Thomas, 2016. "Warum es keine Ergänzungsbilanz des KGaA-Komplementärs gibt," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 98(5), pages 203-211.
    • Handle: RePEc:zbw:espost:121760
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    File URL: https://www.econstor.eu/bitstream/10419/121760/1/Keine%20Erg%c3%a4nzungsbilanz%20des%20KGaA-Komplement%c3%a4r.pdf
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    More about this item

    Keywords

    KGaA; Ergänzungsbilanz; Kommanditgesellschaft auf Aktien; I R 57/14; Besteuerung; Reform; Komplementär; Steuerrecht;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law

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