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Die Revisionszulassungsgruende Gemaess 115 Abs. 2 Nrn. 1 Und 2 Fgo Und Ihre Darlegung Im Rahmen Der Nichtzulassungsbeschwerde (German, Hardcover) Loot Price: R3,131
Discovery Miles 31 310
Repayment Terms: R293 pm x 12*
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Die Revisionszulassungsgruende Gemaess 115 Abs. 2 Nrn. 1 Und 2 Fgo Und Ihre Darlegung Im Rahmen Der Nichtzulassungsbeschwerde...

Die Revisionszulassungsgruende Gemaess 115 Abs. 2 Nrn. 1 Und 2 Fgo Und Ihre Darlegung Im Rahmen Der Nichtzulassungsbeschwerde (German, Hardcover)

Roman Seer; Pascal Thebrath

Series: Bochumer Schriften Zum Steuerrecht, 29

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Loot Price R3,131 Discovery Miles 31 310 | Repayment Terms: R293 pm x 12*

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Gegenstand des Buches ist die Nichtzulassungsbeschwerde (NZB), der in einer nur zweistufigen Finanzgerichtsbarkeit erhebliche Bedeutung zukommt und deren Zahl in der Gerichtspraxis die der Revisionen seit Jahren deutlich ubertrifft. Gleichzeitig stehen einer enorm hohen Zahl erfolgloser NZBen uber Jahre hinweg aber durchschnittlich nur ca. 13 % erfolgreiche NZBen gegenuber. Die daraus ersichtliche ausserst restriktive Zulassungspraxis des BFH ist dem Autor zufolge jedoch im Hinblick auf einen effektiven zweitinstanzlichen Finanzrechtsschutz nicht hinnehmbar. Vielmehr besteht das Bedurfnis und die Notwendigkeit einer erweiterten sowie individualrechtsschutzgewahrenden verfassungskonformen Auslegung der Revisionszulassungsgrunde des 115 Abs. 2 Nrn. 1 und 2 FGO und einer Lockerung der Anforderungen an das Begrundungsniveau einer NZB.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Bochumer Schriften Zum Steuerrecht, 29
Release date: July 2015
Editors: Roman Seer
Authors: Pascal Thebrath
Dimensions: 210 x 148 x 37mm (L x W x T)
Format: Hardcover - Cloth over boards
Pages: 646
ISBN-13: 978-3-631-66291-5
Languages: German
Categories: Books > Law > Laws of other jurisdictions & general law > Civil law (general works)
Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > General
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LSN: 3-631-66291-2
Barcode: 9783631662915

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