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Die Arbeitsgemeinschaft in der Bauwirtschaft: Rechtsform und Besteuerung by Dirk Weitze

Die Arbeitsgemeinschaft in der Bauwirtschaft: Rechtsform und Besteuerung

by Dirk Weitze
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Book cover type: Paperback
  • ISBN13: 9783631502532
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
  • Publication Date:
  • Pages: 288
  • Original Price: GBP 71.0
  • Language: German
  • Edition: N/A
  • Item Weight: 372 grams
  • BISAC Subject(s): Business & Financial

Der Zusammenschluss mehrerer Bauunternehmen in Form einer Arbeitsgemeinschaft (ARGE) zählt heutzutage zur täglichen Praxis bei der Realisierung einzelner Infrastrukturprojekte und anderer Gro projekte in der Bauwirtschaft. Obwohl die Gründe zur Bildung einer ARGE mannigfaltiger Natur sein können, handelt es sich bei dieser Unternehmenskooperation stets um ein projektbezogenes Zweckbündnis. Aus diesem Charakteristikum einer ARGE ergeben sich eine Reihe gesellschafts- und steuerrechtlicher Fragestellungen. Zur Bewältigung dieser Probleme hat sich im Laufe der Jahrzehnte eine gängige ARGE-Praxis entwickelt, die im Ergebnis eine Rechtsform sui generis hat entstehen lassen. Das Ziel der Untersuchung ist es, die wesentlichen Grundzüge der rechtlichen Gestaltung einer ARGE und deren Besteuerung aufzuzeigen und einer kritischen Analyse zu unterziehen.

Der Autor: Dirk Weitze wurde 1975 in Spelle geboren. Er studierte Jura an der Universität Osnabrück und legte 1999 das 1. Juristische Staatsexamen ab. Im Anschluss hieran absolvierte er den Postgraduiertenstudiengang Steuerwissenschaften an der Universität Osnabrück, den er mit einem Magister der Steuerwissenschaften (LL.M. Taxation) abschloss. Neben der Promotion beteiligte er sich an einem Forschungsprojekt zur Erfassung und Bewertung von Internetadressen und veröffentlichte Beiträge zum Thema Steuerberatung im Internet. Seit Anfang 2002 ist er Rechtsreferendar im OLG-Bezirk Oldenburg.

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