Samhälle & debatt
Der Verlustrucktrag in Der Einkommen-, Korperschaft- Und Gewerbesteuer: System, Verfassungsrechtliche Einordnung Und Reformvorschlag
Simon Lentz
Häftad
1579:-
Uppskattad leveranstid 3-8 arbetsdagar
Fri frakt för medlemmar vid köp för minst 249:-
»The Loss Carryback in Income Tax, Corporate Income Tax and Trade Tax-System, Constitutional Classification and Reform Proposal«: The thesis addresses the question whether the loss carryback is to be classified as a tax subsidy at the disposition of the law-maker or whether requirements of the constitutional law have to be taken into consideration in the process of its design. It is shown that restrictions on the loss carryback - also in trade tax - require justification regarding the laws of equality and civil liberty. On the basis of the constitutional framework that has been developed, a reform proposal is made, which includes the trade tax.
- Illustratör: 3 Schwarz-Weiß-Tabellen 3 Tabellen 297 S
- Format: Häftad
- ISBN: 9783428191215
- Språk: Tyska
- Antal sidor: 297
- Utgivningsdatum: 2024-02-01
- Förlag: Duncker & Humblot