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Die Neutralitaet Der Umsatzsteuer ALS Europaeisches Besteuerungsprinzip - Inhalt, Herleitung Und Der Umgang Mit Neutralitaetsverletzungen (German, Hardcover) Loot Price: R1,916
Discovery Miles 19 160
Repayment Terms: R180 pm x 12*
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Die Neutralitaet Der Umsatzsteuer ALS Europaeisches Besteuerungsprinzip - Inhalt, Herleitung Und Der Umgang Mit...

Die Neutralitaet Der Umsatzsteuer ALS Europaeisches Besteuerungsprinzip - Inhalt, Herleitung Und Der Umgang Mit Neutralitaetsverletzungen (German, Hardcover)

Rainer Wernsmann; Cornelia Zirkl

Series: Finanz- Und Steuerrecht in Deutschland Und Europa, 28

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Loot Price R1,916 Discovery Miles 19 160 | Repayment Terms: R180 pm x 12*

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Das Buch untersucht Inhalt, Rechtsgrundlagen und Bedeutung des "Grundsatzes der steuerlichen Neutralitat". Kaum ein anderes Schlagwort findet in die umsatzsteuerliche Rechtsprechung des EuGH so haufig Eingang. Ausgehend von einer umfassenden Rechtsprechungsanalyse fuhrt Cornelia Zirkl eine systematische Herleitung des Neutralitatsgrundsatzes aus dem Sekundarrecht sowie aus dem Primarrecht - insbesondere den Unionsgrundrechten - durch. Dabei nimmt sie auch die Bindungswirkung der EU-Grundrechtecharta im nationalen Umsatzsteuerrecht und den verbleibenden Einfluss nationaler Grundrechte in den Blick. Weitere Themen sind die Rechtsfolgen von Neutralitatsverletzungen durch den europaischen und nationalen Gesetzgeber sowie Rechtsschutzfragen.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Finanz- Und Steuerrecht in Deutschland Und Europa, 28
Release date: July 2015
Editors: Rainer Wernsmann
Authors: Cornelia Zirkl
Dimensions: 210 x 148 x 0mm (L x W x T)
Format: Hardcover - Cloth over boards
Pages: 316
ISBN-13: 978-3-631-66799-6
Languages: German
Categories: Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > General
LSN: 3-631-66799-X
Barcode: 9783631667996

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