Catalog > Scienze sociali > Giurisprudenza > Tasse > Christian Reiners: Verfassungsrechtliche Legislativpflichten im Umsatzsteuerrecht (PDF)

Christian Reiners
Verfassungsrechtliche Legislativpflichten im Umsatzsteuerrecht [PDF ebook]
Zum Erfordernis eines umsatzsteuerspezifischen Auskunftstatbestandes

Supporto

Copertina di Christian Reiners: Verfassungsrechtliche Legislativpflichten im Umsatzsteuerrecht (PDF)

Das Buch betrachtet die umsatzsteuerliche Inanspruchnahme des Unternehmers aus einer grundrechtlichen Perspektive. Es wird gezeigt, dass das vorhandene verfahrensrechtliche Instrumentarium zur Risikoabschirmung defizitär ist und insbesondere der überwiegend verwaltungsökonomisch motivierte Veranlassungszusammenhang der Inanspruchnahme auf eine legislative Entlastung des Unternehmers drängt. Aus der Gesamtschau der Rechtsfolgen von im Rahmen der Prüfung festgestellten freiheits- und gleichheitsrechtlichen Grundrechtsverletzungen wird ein ‘gebundenes’ Legislativermessen hergeleitet, welches einzig die Schaffung eines umsatzsteuerspezifischen Auskunftstatbestandes als Mittel zur Herstellung einer verfassungsgemäßen Rechtslage genügen lässt.

€89.00

Acquista questo ebook e ricevine 1 in più GRATIS!

Lingua Tedesco ● Formato PDF ● ISBN 9783748912514 ● Dimensione 2.3 MB ● Casa editrice Nomos Verlag ● Città Baden-Baden ● Paese DE ● Pubblicato 2021 ● Edizione 1 ● Scaricabile 24 mesi ● Moneta EUR ● ID 8411628 ● Protezione dalla copia Adobe DRM

Richiede un lettore di ebook compatibile con DRM

Altri ebook dello stesso autore / Editore

Christian Reiners

1.702 Ebook in questa categoria

Copertina di Hans Symoens & Bart Spriet: Wet & Duiding Fiscale procedure en fiscaal strafrecht

Hans Symoens & Bart Spriet: Wet & Duiding Fiscale procedure en fiscaal strafrecht

Handige en overzichtelijke bundeling van relevante wetgeving inzake de fiscale procedure (directe en indirecte belastingen) en de bepalingen van fiscaal strafrecht: Het laatste decennium zijn er meer …

Copertina di Anthony C. Infanti: The Human Toll

Anthony C. Infanti: The Human Toll

How the thirteen colonies deployed the power of taxation to support, promote, and perpetuate the institution of slavery The Human Toll documents how the American colonies used tax law to dehumanize e …

Copertina di John Crone: TAX FREE AT LAST

John Crone: TAX FREE AT LAST

Tax Free at Last is a true story about income tax law, tracing its roots over 100 years from a simple tax collection method to the complex and often uncontrollable force it has become today. The book …

Copertina di Sean Murphy Akins Sean Murphy Akins & Kandyce Lyndsey Jayasinghe: Litigating a Case in Tax Court

Sean Murphy Akins Sean Murphy Akins & Kandyce Lyndsey Jayasinghe: Litigating a Case in Tax Court

Litigating a Case in Tax Court is designed to cover every aspect of a United States Tax Court case from start to finish. Derived from a chapter in the classic Effectively Representing Your Client Bef …

Copertina di Alexandre Akio Lage Martins: Tax Residence in Brazil

Alexandre Akio Lage Martins: Tax Residence in Brazil

Unlocking the complexities of individual tax residence is crucial for navigating both domestic and international income taxation. However, Brazil’s current tax residence rules have fallen behind the …

Copertina di Tax Effort and Tax Potential in Timor-Leste

Tax Effort and Tax Potential in Timor-Leste

New empirical analysis shows that fiscal policy in Timor-Leste has been unable to stabilize macroeconomic fluctuations over the last couple of decades. Timor-Leste collects relatively little non-oil …

Copertina di Renan Do Nascimento Couto: Cryptocurrency taxation

Renan Do Nascimento Couto: Cryptocurrency taxation

O livro tem como elemento central a análise de fatos geradores tributários decorrentes do uso de criptomoedas como ativos de pagamentos (principalmente) e investimentos (residualmente). A premissa pe …

Copertina di A Comparative Analysis of Tax Administration in Asia and the Pacific-Seventh Edition

A Comparative Analysis of Tax Administration in Asia and the Pacific-Seventh Edition

Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform …

Copertina di Estimating Value-Added Tax Using a Supply and Use Framework

Estimating Value-Added Tax Using a Supply and Use Framework

Value-added tax (VAT) generates significant government revenue in many countries and given their broad coverage, VAT measurements are useful indicators for economic and fiscal analyses. This publicat …

Copertina di Paul R. Beckett: An Anatomy of Tax Havens

Paul R. Beckett: An Anatomy of Tax Havens

Tax havens in offshore lands like Switzerland, the Cayman Islands and the Bahamas were once considered a rarity, the preserve of the super-rich. Today, they are big business available to the masses. …

Pagina successiva >>>