Die OFD Karlsruhe hat sich zur steuerlichen Behandlung von Scheinrenditen der Phoenix Kapitaldienst GmbH geäußert (OFD Karlsruhe vom 6.12.2010, S 2256/49 - St 111). Einzelheiten enthält der nachfolgende Beitrag. Weitere Informationen zu diesem Thema enthält auch der Aufsatz Kapitalanlagebetrug: Steuern auch auf Scheingewinne fällig 

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1. Sachverhalt

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2. Steuerrechtliche Beurteilung

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3. Ermittlung der Einkünfte / Festsetzungsverjährung

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4. Verlustansatz für Scheinrenditen im Jahr 2005

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5. Wiederaufnahme von Rechtsbehelfsverfahren

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6. Antrag auf abweichende Festsetzung aus Billigkeitsgründen

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7. Verzinsung

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