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Das Vorgepraegte Und Intendierte Ermessen Im Steuerrecht (German, Hardcover) Loot Price: R1,759
Discovery Miles 17 590
Repayment Terms: R165 pm x 12*
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Das Vorgepraegte Und Intendierte Ermessen Im Steuerrecht (German, Hardcover): Rainer Wernsmann

Das Vorgepraegte Und Intendierte Ermessen Im Steuerrecht (German, Hardcover)

Rainer Wernsmann; Jan Popel

Series: Finanz- Und Steuerrecht in Deutschland Und Europa, 40

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Loot Price R1,759 Discovery Miles 17 590 | Repayment Terms: R165 pm x 12*

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Bei einem vorgepragten Ermessen kann nach der Rechtsprechung des Bundesfinanzhofs auf die Begrundung des Ermessens verzichtet werden. Diese Folge uberrascht, weil eine mangelnde Begrundung der Ermessensentscheidung grundsatzlich einen Ermessensfehler indiziert. Die Arbeit analysiert diese Rechtsprechung. Anschliessend geht sie auf die dieser Figur zumindest eng verwandte Form des intendierten Ermessens ein. Jan Popel differenziert zwischen den beiden Begriffen und ordnet sie in die Ermessensdogmatik ein. Beide Figuren sind von der Ermessensreduzierung auf Null abzugrenzen. Der Autor macht einen rechtspolitischen Vorschlag. Das Ermessen ist in bestimmten Konstellationen vorgepragt oder intendiert. Eine Begrundung der Ermessenserwagungen ist in beiden Fallen nicht erforderlich.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Finanz- Und Steuerrecht in Deutschland Und Europa, 40
Release date: December 2018
Editors: Rainer Wernsmann
Authors: Jan Popel
Dimensions: 210 x 148 x 0mm (L x W x T)
Format: Hardcover - Cloth over boards
Pages: 280
ISBN-13: 978-3-631-76988-1
Languages: German
Categories: Books > Law > Jurisprudence & general issues > General
Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > General
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LSN: 3-631-76988-1
Barcode: 9783631769881

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