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The Resource Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz

Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz

Label
Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz
Title
Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz
Creator
Subject
Language
eng
Summary
Tax authorities are not creditors like any other in insolvency proceedings. If a legal system does not recognise any privileges which put the tax authorities before other creditors in the insolvency estate, there are other instruments such as the tax liability of managers to minimise tax losses caused by insolvency. The extent to which these privileges are justified has long been a matter of concern not only for German legislators. The author approaches this question from a comparative law perspective. She looks at the various mechanisms in German, French, US and Australian law and provides a comprehensive overview of the various substantive and procedural law instruments. Based on this legal comparison, the author evaluates various instruments of fiscal privilege through the perspective of legal theory and legal policy criteria. Taking into account the limits set by European and constitutional law, she shows the scope for action of the German legislator. The extent to which the legislator should make use of this leeway is determined by fundamental decisions on tax and insolvency law: are fiscal privileges a disruptive factor in an insolvency system geared to efficiency? Or do they merely reproduce the tax burden decisions (namely on turnover tax and wage tax) in insolvency law?
http://library.link/vocab/creatorName
Fries, D
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Rechtsordnung und Steuerwesen
http://library.link/vocab/subjectName
  • insolvency law
  • bankruptcy
  • tax liability
  • tax authorities
  • procedural law
  • tax burden
  • VAT
Label
Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz
Instantiates
Publication
Extent
XIII, 219 p.
Isbn
9783504642549
Label
Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz
Publication
Extent
XIII, 219 p.
Isbn
9783504642549

Library Locations

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