A B C D E F G H I J K L M N O P R S T U V W Y Z
Der umsatzsteuerliche Leistungsgehalt beim Geschäft mit Forderungen
Dr. Jan Niklas Bittermann, Dr. Johannes Lau, Dr. Sebastian Brinkmann (Hg.)
Band 1 | Der umsatzsteuerliche Leistungsgehalt beim Geschäft mit Forderungen
Eine Analyse von Gestaltungen des Forderungsverkaufs - Factoring, ABS, NPL und Forfaitierung
Die Praxis hat in den vergangenen Jahren eine bemerkenswerte Variationsbreite von Forderungsgeschäften entwickelt. Die vorliegende Untersuchung zielt darauf ab, eine konsistente umsatzsteuerliche Beurteilung dieser Forderungsgeschäfte zu ermöglichen. Zu diesem Zweck untersucht der Autor, welche Leistungselemente die verschiedenen Arten der Forderungsverkäufe prägen. Hierzu setzt er sich vor allem mit der aktuellen Rechtsprechung zum Factoring und zum Verkauf von Non Performing Loan Portfolien auseinander. Weiterhin bezieht er Asset Backed Securities Transaktionen und Forfaitierungsgeschäfte in die Untersuchung ein. Mit seinem Untersuchungsergebnis regt der Autor an, die bisherige Betrachtung der Forderungsgeschäfte zu überdenken und insbesondere im Hinblick auf das Factoring einen neuen Ansatz zu wagen.
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