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Die steuerliche Behandlung von Windenergieanlagen (Instant Digital Access Code Only)
- Edition : 1st, 2015
- Author(s) : Karoline Schwarz
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Die steuerliche Behandlung von Windenergieanlagen (Instant Digital Access Code Only)
- ISBN: 9783631663622
- SKU: 256784V
- Format: VitalSource eBook/ePub
- Instant Access!
Die Autorin untersucht, ob das deutsche Steuerrecht dem Ausbau der Windenergienutzung und damit der Energiewende Rechnung trägt. In Zeiten von Energiewende und der verstärkten Nutzung erneuerbarer Energien ist eine Auseinandersetzung mit der Besteuerung von Windenergieanlagen unerlässlich. Gerade im Offshore-Bereich sind gewichtige Fragen im Hinblick auf das deutsche und internationale Steuerrecht noch ungeklärt. Die Autorin betrachtet in diesem Zusammenhang Einkommen-, Bilanz- und Gewerbesteuer sowie das Umsatzsteuerrecht und das Internationale Steuerrecht. Auch eine mögliche Windradsteuer und spezifische Steuervergünstigungen werden von ihr in Betracht gezogen.