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

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Hoes van 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.

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Taal Duits ● Formaat PDF ● ISBN 9783748912514 ● Bestandsgrootte 2.3 MB ● Uitgeverij Nomos Verlag ● Stad Baden-Baden ● Land DE ● Gepubliceerd 2021 ● Editie 1 ● Downloadbare 24 maanden ● Valuta EUR ● ID 8411628 ● Kopieerbeveiliging Adobe DRM

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