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The Resource Der Arbeitgeber im Lohnsteuerrecht

Der Arbeitgeber im Lohnsteuerrecht

Label
Der Arbeitgeber im Lohnsteuerrecht
Title
Der Arbeitgeber im Lohnsteuerrecht
Creator
Subject
Summary
The employer and the wage tax. The employer is involved in the wage tax system. He has to withhold the wage tax (personal income tax) and to pay it to the competent tax authority without being paid for this administrative work. The dissertation describes the employer's obligations and the consequences if he fails in his obligations. The legal position of the employer with respect to the withholding of wage tax is described: the relationship between the employee and the tax authorities, between the employer and the tax authorities and between the employer and the employee. The book discusses the net wage agreement and the payment of wage tax in a lump sum, special situations of wage tax. Further, the dissertation reviews whether the employer's obligations are in line with the constitution, especially regarding the fact that the employer is not paid for the administrative work
http://library.link/vocab/creatorName
Winter, G.A
Language note
German
Series statement
Europäische Hochschulschriften : Reihe II, Rechtswissenschaft
Series volume
Vol. 2478
http://library.link/vocab/subjectName
  • wage tax
  • information duty
Label
Der Arbeitgeber im Lohnsteuerrecht
Instantiates
Publication
Extent
237 p.
Isbn
9783631327906
Label
Der Arbeitgeber im Lohnsteuerrecht
Publication
Extent
237 p.
Isbn
9783631327906

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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