The Resource Aktuelle Entwicklungstendenzen zum Missbrauch von Gestaltungsmöglichkeiten des Bürgerlichen Rechts = Current developments: abuse of tax law (Section 22 of the Austrian Federal Tax Code)

Aktuelle Entwicklungstendenzen zum Missbrauch von Gestaltungsmöglichkeiten des Bürgerlichen Rechts = Current developments: abuse of tax law (Section 22 of the Austrian Federal Tax Code)

Label
Aktuelle Entwicklungstendenzen zum Missbrauch von Gestaltungsmöglichkeiten des Bürgerlichen Rechts = Current developments: abuse of tax law (Section 22 of the Austrian Federal Tax Code)
Title
Aktuelle Entwicklungstendenzen zum Missbrauch von Gestaltungsmöglichkeiten des Bürgerlichen Rechts = Current developments: abuse of tax law (Section 22 of the Austrian Federal Tax Code)
Creator
Subject
Language
eng
Summary
Text of lecture, held by Peter Fischer, Presiding Judge at the German Federal Tax Court, on combating the abuse of tax law. He makes a critical analysis of European Court of Justice judicature, and concludes that a thorough interpretation of tax regulations should be in the foreground and vague definitions of abuse should not be applied
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
http://library.link/vocab/creatorName
Fischer, P
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • abuse of law
  • ECJ case law
Label
Aktuelle Entwicklungstendenzen zum Missbrauch von Gestaltungsmöglichkeiten des Bürgerlichen Rechts = Current developments: abuse of tax law (Section 22 of the Austrian Federal Tax Code)
Instantiates
Publication
Label
Aktuelle Entwicklungstendenzen zum Missbrauch von Gestaltungsmöglichkeiten des Bürgerlichen Rechts = Current developments: abuse of tax law (Section 22 of the Austrian Federal Tax Code)
Publication

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