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Das interpersonale Korrespondenzprinzip im Einkommensteuerrecht - Eine steuersystematische Betrachtung (German, Paperback) Loot Price: R2,324
Discovery Miles 23 240
Repayment Terms: R218 pm x 12*
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Das interpersonale Korrespondenzprinzip im Einkommensteuerrecht - Eine steuersystematische Betrachtung (German, Paperback):...

Das interpersonale Korrespondenzprinzip im Einkommensteuerrecht - Eine steuersystematische Betrachtung (German, Paperback)

Magnus Muller

Series: Europaeische Hochschulschriften Recht, 4543

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Loot Price R2,324 Discovery Miles 23 240 | Repayment Terms: R218 pm x 12*

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Die Arbeit befasst sich mit dem interpersonalen Korrespondenzprinzip im Einkommenssteuerrecht. Kernaussage dieses Prinzips ist, dass bestimmte Leistungen zwischen zwei Steuerpflichtigen, insbesondere Unterhalts- und Versorgungsleistungen, hinsichtlich ihrer Abziehbarkeit auf Geberseite und der Steuerbarkeit auf Empfangerseite entsprechend zu behandeln sein sollen. Der Autor stellt das interpersonale Korrespondenzprinzip anhand der tragenden verfassungsrechtlichen Prinzipien des Einkommensteuerrechts in Frage und gelangt unter Berucksichtigung des Leistungsfahigkeitsprinzips und des mit ihm verbundenen Grundsatzes der Individualbesteuerung zu dem Ergebnis, dass eine interpersonale Korrespondenz lediglich Folge, nicht aber Voraussetzung einer sachgerechten Besteuerung nach der individuellen Leistungsfahigkeit sein kann.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Europaeische Hochschulschriften Recht, 4543
Release date: July 2007
First published: July 2007
Authors: Magnus Muller
Dimensions: 210 x 148mm (L x W)
Format: Paperback
Pages: 314
ISBN-13: 978-3-631-56602-2
Languages: German
Categories: Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > General
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LSN: 3-631-56602-6
Barcode: 9783631566022

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