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Treaty Overriding im Internationalen Steuerrecht als Verfassungsproblem: Insbesondere zur Reichweite der Voelkerrechtsfreundlichkeit des Grundgesetzes
Hardcover
Series: Finanz- Und Steuerrecht in Deutschland Und Europa, Book 36
ISBN13: 9783631716205
Publisher: Peter Lang
Published: Dec 14 2016
Pages: 277
Weight: 1.15
Height: 0.75 Width: 5.83 Depth: 8.27
Language: German
Der Autor behandelt das Spannungsverhältnis zwischen dem gesetzgeberischen Vorgehen im Wege des Treaty Overriding und der als Verfassungsgrundsatz einzuordnenden Völkerrechtsfreundlichkeit des Grundgesetzes. Der Verfassungsgrundsatz führt zu einer nach Regelungsbereichen abgestuften Bindung des Gesetzgebers an das Völkervertragsrecht.
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