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Die Abgeltungssteuer: Eine verfassungsrechtliche Analyse unter Einbeziehung rechtspolitischer, steuersystematischer und europarechtlicher Aspekte
Hardcover
Series: Bochumer Schriften Zum Steuerrecht, Book 31
ISBN13: 9783631677070
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Dec 14 2016
Pages: 304
Weight: 1.14
Height: 0.75 Width: 5.83 Depth: 8.27
Language: German
Die Verfassungsmä igkeit der Abgeltungsteuer wird seit ihrer Einführung kontrovers beurteilt. Bei näherer Betrachtung erweist sie sich in ihrer konkreten Ausgestaltung jedoch als eindeutig verfassungswidrig. Daneben ist sie aber auch steuerpolitisch, steuersystematisch und europarechtlich jedenfalls bedenklich.
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