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Der Steuererlass Aus Verfassungsgründen.: Über Den Gehalt Einer Dogmatischen Kategorie in Der Rechtsprechung in Steuersachen.
Paperback
Series: Schriften Zum Steuerrecht, Book 146
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ISBN13: 9783428157976
Publisher: Duncker & Humblot
Pages: 193
Weight: 0.68
Language: German
The condition of the hardship provisions of 163, 227 of the Tax Code is the unfairness of the assessment and/or collection of the tax. The present work systematizes the case groups for tax remission. In addition, this work develops a new approach by characterising the case group of tax remission for constitutional reasons in more detail and thus making it manageable in practice.
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