The Resource Die Gleichheit vor dem Steuergesetz - Maßstab und Missverständnisse

Die Gleichheit vor dem Steuergesetz - Maßstab und Missverständnisse

Label
Die Gleichheit vor dem Steuergesetz - Maßstab und Missverständnisse
Title
Die Gleichheit vor dem Steuergesetz - Maßstab und Missverständnisse
Creator
Subject
Language
  • ger
  • eng
Summary
In tax law, equality "before the law" - the distinctive feature of the state - requires appropriate, plausible differences in financial burden according to a taxpayer's ability to pay. A tax is justified when it applies to an object acquired through the prevailing conditions in Germany (referred to as general equivalence). As a consequence, the German legislator is obliged to design the subsequent principles of financial burden according to the prevailing case law of the German Federal Constitutional Court: the design of the principles has to be general, consistent (folgerichtig), and enforceable
Citation source
In: Steuer und Wirtschaft. - Wien. - (2017), no. 1 ; p. 3-16
http://library.link/vocab/creatorName
Kirchhof, P
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • equal treatment
  • tax burden
  • ability to pay
  • tax structure
  • case law
Label
Die Gleichheit vor dem Steuergesetz - Maßstab und Missverständnisse
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2017/R-S/STEUUNWI/1_3-16.pdf
Publication
Note
20171016

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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