Der Verausgabte Barausgleich Des Stillhalters Bei Optionsgeschaften ( 20 Estg)

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Diese Arbeit legt im Einzelnen dar, weshalb die Entscheidung des BFH vom 20.10.2016, VIII R 55/13 mit den Grundsatzen methodengerechter Gesetzesauslegung nicht mehr zu vereinbaren ist.