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The Resource Verluste im Steuerrecht : verfassungs- und unionsrechtliche Bedingungen legislativer Gestaltung

Verluste im Steuerrecht : verfassungs- und unionsrechtliche Bedingungen legislativer Gestaltung

Label
Verluste im Steuerrecht : verfassungs- und unionsrechtliche Bedingungen legislativer Gestaltung
Title
Verluste im Steuerrecht : verfassungs- und unionsrechtliche Bedingungen legislativer Gestaltung
Creator
Subject
Language
eng
Summary
The question of the consideration of losses within the framework of taxation is not only at the centre of income tax law, but also concerns, in an exemplary manner, the more general question of the rules of a tax distribution justice and its pre- and over-forming by higher-ranking law. The legislator who seeks to cover this area of regulation moves within a system of different, partly competing regulatory principles. The author works out the foundations and contents of simple tax law and identifies the constitutional and union law conditions of a structure which the legislator has to take into account when shaping it. In doing so, he not only wants to contribute to the foundations of a tax law dogma, but he also wants to provide concrete answers to the concrete questions that arise in connection with the design of tax loss consideration
http://library.link/vocab/creatorName
Thiemann, C
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Jus Publicum
Series volume
289
http://library.link/vocab/subjectName
  • losses
  • constitutional law
  • EU law
  • income tax law
  • equal treatment
  • loss relief
  • fundamental freedoms
  • cross-border loss relief
Label
Verluste im Steuerrecht : verfassungs- und unionsrechtliche Bedingungen legislativer Gestaltung
Instantiates
Publication
Extent
XXIII, 579 p.
Isbn
9783161549649
Label
Verluste im Steuerrecht : verfassungs- und unionsrechtliche Bedingungen legislativer Gestaltung
Publication
Extent
XXIII, 579 p.
Isbn
9783161549649

Library Locations

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