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Die steuerliche Haftung des GmbH-Geschftsfhrers

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783834963277
Condition
New
Product Description

Unterlsst der Geschftsfhrer einer GmbH es, Steuern an das Finanzamt abzufhren, weil er nicht gengend Geld zur Verfgung hat, besteht die Gefahr, dass er persnlich mit seinem Privatvermgen fr die Ausflle des Fiskus haftet. Will er das vermeiden und zahlt die Steuern, droht ihm eine Haftung gegenber der GmbH: Kommt es nmlich zum Insolvenzverfahren, muss er der GmbH alle Zahlungen ersetzen, die nicht mit der Sorgfalt eines ordentlichen Geschftsmannes vereinbar sind. Ob Steuerzahlungen hierzu zhlen, ist zwischen den Finanz- und Zivilgerichten umstritten. Ingeborg Haas zeigt auf, wann und wem gegenber der Geschftsfhrer haftet und wie er sich richtig zu verhalten hat.

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