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Die Mitteilungspflicht Für Grenzüberschreitende Steuergestaltungen Im Spannungsverhältnis Zu Den Beruflichen Rechten Und Pflichten Der Intermediäre
Hardcover
Series: Schriften Zum Steuerrecht, Book 204
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ISBN13: 9783428196081
Publisher: Duncker & Humblot
Pages: 353
Weight: 1.43
Language: German
Arrangements in Tension with the Professional Rights and Obligations of
Intermediaries Since the introduction of the reporting obligation for cross-border
tax arrangements based on a European directive, intermediaries have been required to
disclose legal but undesirable arrangements to the Federal Central Tax Office. The
author examines the legal regulations for conflicts with the professional rights and
obligations of intermediaries. This is followed by a comprehensive examination of the
compatibility of the reporting obligation with the relevant higher-ranking
constitutional and primary EU law.
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