{"title":"UmgrStG: Rechtsprechungsübersicht 2018","authors":"Georg Kofler","doi":"10.33196/ges201901003201","DOIUrl":"https://doi.org/10.33196/ges201901003201","url":null,"abstract":"Die folgende Tabelle gibt einen Kurzuberblick zu ausgewahlter Rechtsprechung des VwGH und des BFG im Jahr 2018 zu umgrundungsteuerrechtlichen Fragen.","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117101575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Zur „wesentlichen“ Änderung der Vergütungspolitik","authors":"Georg Schima","doi":"10.33196/ges202202005501","DOIUrl":"https://doi.org/10.33196/ges202202005501","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123567913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Zur Außenhaftung von Geschäftsführern für Datenschutzverstöße – Überlegungen aus Anlass von OLG Dresden 30.11.2021, 4 U 1158/21","authors":"","doi":"10.33196/ges202302006801","DOIUrl":"https://doi.org/10.33196/ges202302006801","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122566079","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Angemessene Barabfindung und zeitnahe Transaktionen","authors":"Julia Told","doi":"10.33196/ges202203010801","DOIUrl":"https://doi.org/10.33196/ges202203010801","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123915538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Schwerpunkt Einlagenrückgewährverbot","authors":"Lukas Fantur","doi":"10.33196/ges202208036501","DOIUrl":"https://doi.org/10.33196/ges202208036501","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124256395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Besteuerung von Geschäftsführern einer österreichischen GmbH nach dem DBA Russland","authors":"Georg Kofler","doi":"10.33196/ges202105025701","DOIUrl":"https://doi.org/10.33196/ges202105025701","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125889421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Verzugszinsen beim Anteilsverkauf zwischen GmbH-Gesellschaftern - Verbindlichkeit eines Schiedsgutachtens über Kaufpreis","authors":"Lukas Fantur","doi":"10.33196/GES201901002201","DOIUrl":"https://doi.org/10.33196/GES201901002201","url":null,"abstract":"Fur den von einem GmbH-Gesellschafter an den Mitgesellschafter zu leistenden Kaufpreis fur die Abtretung seines Geschaftsanteiles sind grundsatzlich keine unternehmerischen Verzugszinsen zu leisten. Abweichendes gilt dann, wenn beide Gesellschafter ein Unternehmen betreiben, zu dessen Betrieb der Erwerb und die Verauserung von Geschaftsanteilen gehort. Ein Schiedsgutachten uber den Kaufpreis ist nicht bindend, wenn sich seine Unrichtigkeit einem sachkundigen und unbefangenen Berater sofort aufdrangen muss.","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129673367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Keine Firmenwertabschreibung für türkisches Gruppenmitglied","authors":"Michael Gleiss, Christian Knotzer","doi":"10.33196/ges202203015001","DOIUrl":"https://doi.org/10.33196/ges202203015001","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129212724","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Gesellschafterstreit bei GesbR im streitigen Verfahren zu erledigen","authors":"","doi":"10.33196/ges202302008401","DOIUrl":"https://doi.org/10.33196/ges202302008401","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129625640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Verrechenbarkeit von Verlusten eines Gesellschafterdarlehens","authors":"Lukas Gahleitner","doi":"10.33196/ges202103014801","DOIUrl":"https://doi.org/10.33196/ges202103014801","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130543542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}