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Wirtschaftlichkeit, Zweckmaeßigkeit und Risikomanagement - Der Untersuchungsgrundsatz im Lichte des § 88 AO n.F.
Hardcover
Series: Bochumer Schriften Zum Steuerrecht, Book 40
ISBN13: 9783631857199
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Jul 2 2021
Pages: 390
Weight: 1.36
Height: 0.88 Width: 5.83 Depth: 8.27
Language: German
Das Kernstück des Gesetzes zur Modernisierung des Besteuerungsverfahrens vom 18. Juli 2016 war die erhebliche Änderung und Erweiterung der einfachgesetzlichen Grundlage für die Geltung des Untersuchungsgrundsatzes im Besteuerungsverfahren, namentlich 88 AO. Der Gesetzgeber hatte dabei das Ziel der Bewältigung des Besteuerungsverfahrens als Massenverfahren vor Augen. Zu diesem Zweck hat der Gesetzgeber die (unbestimmten) Rechtsbegriffe der Wirtschaftlichkeit und Zweckmä igkeit sowie eine bundeseinheitliche Regelung zum Einsatz von Risikomanagementsystemen durch die Finanzbehörden in 88 AO n.F. eingeführt. Diese Neuerungen im 88 AO n.F. stehen in dieser Arbeit aus nationaler verfassungsrechtlicher sowie punktuell auch aus unionsrechtlicher Sicht auf dem Prüfstand.
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