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Kommunale Cross-Border-Leasing-Transaktionen (Instant Digital Access Code Only)
- Edition : 1st, 2014
- Author(s) : Marco Rietdorf
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Kommunale Cross-Border-Leasing-Transaktionen (Instant Digital Access Code Only)
- ISBN: 9783631653081
- SKU: 256771V
- Format: VitalSource eBook/ePub
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Die Nutzung kommunaler Vermögensgegenstände im Rahmen von Cross-Border-Leasing-Transaktionen führt zu Grundfragen des Umgangs mit Verwaltungsvermögen. Die Arbeit stellt sich diesen Fragen und beleuchtet Entwicklung, Funktionsweise, Strukturen sowie die Risiken der langjährigen Transaktionen. Sie klärt neben den kommunalverfassungsrechtlichen Rahmenbedingungen und haushaltswirtschaftlichen Grundsätzen insbesondere die öffentlich-rechtlichen Schranken der ertragswirtschaftlichen Verwendung von Verwaltungsvermögen. Einen weiteren Schwerpunkt bilden gebührenrechtliche Fragestellungen, wie die Behandlung des Barwertvorteils, die Gebührenwirksamkeit transaktionsspezifischer Kosten und die Ansatzfähigkeit kalkulatorischer Abschreibungen.