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Verfassungsmaeßigkeit und Zukunft des Solidaritaetszuschlags: Eine Untersuchung der finanzverfassungsrechtlichen Voraussetzungen zur Erhebung einer Er
Paperback
Series: Europaeische Hochschulschriften Recht, Book 6114
Investing & FinanceGeneral Law
ISBN13: 9783631791752
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Aug 29 2019
Pages: 118
Weight: 0.75
Height: 0.50 Width: 5.80 Depth: 8.20
Language: German
Der verfassungsrechtlich als Ergänzungsabgabe einzuordnende Solidaritätszuschlag ist seit seiner Einführung politisch umstritten und immer wieder Gegenstand finanzgerichtlicher Verfahren. Ausgehend von einer historischen Darstellung des bundesstaatlichen Finanzausgleichs arbeitet der Autor zunächst verfassungsrechtliche Voraussetzungen zur Erhebung einer Ergänzungsabgabe heraus, die diese Abgabe signifikant von anderen Steuern unterscheiden. Insbesondere darf eine Ergänzungsabgabe nur für einen bestimmten Zeitraum erhoben werden und bedarf eines Zwecks zur sachlichen Rechtfertigung. Anhand dieser Kriterien wird sodann die Verfassungsmä igkeit des Solidaritätszuschlags überprüft. Der Autor kommt zu dem Ergebnis, dass der Solidaritätszuschlag verfassungswidrig ist.
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