The Resource Die Kappung des Ehegattensplitting ist verfassungswidrig

Die Kappung des Ehegattensplitting ist verfassungswidrig

Label
Die Kappung des Ehegattensplitting ist verfassungswidrig
Title
Die Kappung des Ehegattensplitting ist verfassungswidrig
Creator
Subject
Summary
The author examines the bill on the limitation-on-benefit with regard to the joint assessment of spouses under German income tax law. The article is based both on social, socio-philosophical, tax- theoretical, and constitutional arguments. Among the latter, Arts. 6(1) (protection of marriage and family) as well as Art. 3(1) (general principle of equality) are discussed. Result: the Constitution required an unlimited consolidation of spouses for income tax purposes, i.e. joint assessment as well as addition of income, connected with privileged tax rate scale - in other words, the conservation of the status quo
Citation source
In: Betriebs-Berater. - Heidelberg. - Vol. 54 (1999),
http://library.link/vocab/creatorName
Stöcker, E.E
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • spouse
  • personal allowances
Label
Die Kappung des Ehegattensplitting ist verfassungswidrig
Instantiates
Publication
Label
Die Kappung des Ehegattensplitting ist verfassungswidrig
Publication

Library Locations

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