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Die Umsatzbesteuerung Der Öffentlichen Hand.
Paperback
Series: Schriften Zum Steuerrecht, Book 127
Investing & FinanceGeneral Law
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ISBN13: 9783428151752
Publisher: Duncker & Humblot
Published: May 24 2017
Pages: 188
Weight: 6.48
Language: German
Der Autor hinterfragt die Rolle des Wettbewerbers des Staates und somit den Grund der Umsatzbesteuerung der staatlichen Leistungen selbst. Er kommt zu dem Ergebnis, dass es auf der Grundlage des Grundgesetzes ein Wettbewerbsverhältnis zwischen dem Staat und privaten Unternehmern nicht geben darf. Die Umsatzbesteuerung der staatlichen Leistungen ist somit rechtsgrundlos. Rechtsschutz der privaten Unternehmer gewährleistet allein die Beachtung des meist als Subsidiaritätsprinzip bezeichneten Privatheitsprinzips.
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