The Resource Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz
Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz
Resource Information
The item Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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?
- Language
- eng
- Label
- Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz
- Title
- Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz
- 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
- Extent
- XIII, 219 p.
- Isbn
- 9783504642549
- Label
- Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz
- Extent
- XIII, 219 p.
- Isbn
- 9783504642549
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Fiskusprivilegien--eine-rechtsvergleichende/EXEgnlRqVqo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Fiskusprivilegien--eine-rechtsvergleichende/EXEgnlRqVqo/">Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Fiskusprivilegien--eine-rechtsvergleichende/EXEgnlRqVqo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Fiskusprivilegien--eine-rechtsvergleichende/EXEgnlRqVqo/">Fiskusprivilegien : eine rechtsvergleichende Betrachtung der Behandlung von Steuerforderungen in der Unternehmensinsolvenz</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
