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Steuerrecht in der Insolvenz: Aktuelle BFH-Rechtsprechung und gesetzliche Neuregelungen

  • 2018
  • OriginalPaper
  • Chapter
Published in:
Authors
Günter Kahlert
Arne Schmidt
Published in
Handbuch Unternehmensrestrukturierung
Publisher
Springer Fachmedien Wiesbaden

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Zusammenfassung

Aufbauend auf der Darstellung des Verhältnisses zwischen Insolvenzrecht und Steuerrecht (unter 2) sowie der Qualifizierung von Steueransprüchen als Insolvenzforderung (unter 3) zeigt der Beitrag auf, in welchen praktisch wichtigen Situationen auf Grundlage aktueller Rechtsprechung und aktueller Entwicklungen in der Gesetzgebung im Insolvenzverfahren Sanierungshindernisse in Gestalt des Entzuges von Liquidität (Qualifizierung von Steueransprüchen als Masseverbindlichkeiten, unter 4), des Nichtzuflusses von Liquidität (Aufrechnung, unter 5) oder der Steuerhaftung (unter 6) bestehen.

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previous chapter Schutzschirmverfahren: Ansatz, Vorgehen und Erfahrungen
next chapter Unternehmensfinanzierung in der Insolvenz
Title
Steuerrecht in der Insolvenz: Aktuelle BFH-Rechtsprechung und gesetzliche Neuregelungen
Authors
Günter Kahlert
Arne Schmidt
Copyright Year
2018
Publisher
Springer Fachmedien Wiesbaden
Book
Handbuch Unternehmensrestrukturierung

Print ISBN: 978-3-658-04115-1

Electronic ISBN: 978-3-658-04116-8

Copyright Year: 2018

DOI
https://doi.org/10.1007/978-3-658-04116-8_69
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