Description
Carina Koll beschäftigt sich in ihrer Arbeit mit der zunehmenden wirtschaftlichen Betrachtungsweise im Grunderwerbsteuerrecht, deren Bedeutung mit der letzten Reform 2021 noch zugenommen hat. Im Zentrum stehen die Systemkonformität und Verfassungsmäßigkeit der zunehmenden Durchbrechung zivilrechtlicher Prinzipien im Grunderwerbsteuerrecht, die sie u.a. anhand der Missbrauchsnorm 7 Abs. 3 GrEStG sowie des neuen Ergänzungstatbestandes in 1 Abs. 2b GrEStG prüft. »The Increasingly Applied Commercial Approach in Real Estate Transfer Tax Law. A Development still in Compliance with Constitutional Law?«: In her thesis, Carina Koll has tackled the increasing impact of the so-called commercial approach in real estate transfer tax law. Its relevance has even grown following the Real Estate Transfer Tax Reform of 2021. Her focus is on the imminent systemic conformity and constitutionality of the perpetual disregard of er civil law principles in real estate transfer tax law, which she has examined on the basis of the defined anti-abuse standards under Section 7 (3) of the Real Estate Transfer Tax Act (GrEStG) and the newly introduced supplementary provision under Section 1 (2b) of the Real Estate Transfer Tax Act (GrEStG). 1. EinleitungAusgangspunkt und Fragestellung - Forschungsfrage und Vorgehensweise2. HauptteilDie Gesellschaft bürgerlichen Rechts - Gesellschaftsanteile mit vertraglicher Zuordnung einer konkreten Wohnung - Aktueller Gesetzesentwurf: Steuerbarkeit von Gesellschafterwechseln bei grundbesitzenden Kapitalgesellschaften, 1 Abs. 2b GrEStG-E3. FazitLiteratur- und Sachverzeichnis Carina Koll has been a Hamburg-based German attorney-at-law (Rechtsanwältin) since 2015 and is advising national and international companies and funds in the field of real estate tax law. As of October 2021, she is a Senior Manager in EY's Real Estate Tax team. Furthermore, she is since 2017 a lecturer in real estate tax law at Bauhaus University Weimar and involved in the real estate industry as a member of »Zentraler Immobilienausschuss« (ZIA e.V.). In the Hamburg-based »Real Estate and Leadership Foundation« (REaL e.V.), she is a member of the Research & Education Department. She is also member in the circle of the »Centre for Notarial Law« at Bucerius Law School.
