Steuerrechtliche Abzugsfähigkeit von Kartellgeldbußen des Bundeskartellamtes
Zusammenfassung
German tax law does not prohibit the deduction of fines as business expenses, if and in as far as such fines lead to a disgorgement of unlawful profits.
Against this background, this book deals with the tax deductibility of cartel fines, which are imposed by the German Bundeskartellamt (Federal Cartel Office). It is shown from both a tax law and a competition law perspective that such fines generally lead to a disgorgement of unlawful profits. This is often even the case if the Bundeskartellamt proclaims the fines to be only punitive in nature. To the extent that they lead to a disgorgement of unlawful profits cartel fines are therefore tax deductible.
Abstract
German tax law does not prohibit the deduction of fines as business expenses, if and in as far as such fines lead to a disgorgement of unlawful profits.
Against this background, this book deals with the tax deductibility of cartel fines, which are imposed by the German Bundeskartellamt (Federal Cartel Office). It is shown from both a tax law and a competition law perspective that such fines generally lead to a disgorgement of unlawful profits. This is often even the case if the Bundeskartellamt proclaims the fines to be only punitive in nature. To the extent that they lead to a disgorgement of unlawful profits cartel fines are therefore tax deductible.
- Kapitel Ausklappen | EinklappenSeiten
- 169–176 Literaturverzeichnis 169–176