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Ordre public Vorbehalt und Beitreibungshilfe in Steuersachen innerhalb der Europaeischen Union
Hardcover
ISBN13: 9783631891278
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Nov 18 2022
Pages: 254
Weight: 1.00
Height: 0.63 Width: 5.83 Depth: 8.27
Language: German
In einer zunehmend globalisierten Welt wird die grenzüberschreitende Vollstreckung von Steuerforderungen immer wichtiger. Die vorliegende Arbeit untersucht dabei die verfassungsmä igen Voraussetzungen und Grenzen internationaler Beitreibungshilfe mit einem Fokus auf den sog. Ordre Public Vorbehalt. Unter kritischer Würdigung der einschlägigen Rechtsprechung und Literatur entwickelt der Verfasser erstmals eine kohärente Dogmatik zur Herleitung und zu den Voraussetzungen eines solchen Vorbehalts. Hierbei wird das nationale Verfassungsrecht ebenso gewürdigt wie das einschlägige Europarecht.
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