bokomslag Die Verfassungs- Und Europarechtskonformitat Der Beschrankten Erbschaftsteuerpflicht
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Die Verfassungs- Und Europarechtskonformitat Der Beschrankten Erbschaftsteuerpflicht

Michael Feldner

Häftad

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  • 357 sidor
  • 2024
»The Conformity of Limited Inheritance Tax Liability with Constitutional and European Law«: In this thesis, the requirements of European law and German constitutional law for the establishment of limited inheritance tax liability are identified and analyzed and the German regulations are evaluated. A total of 18 provisions of the German Inheritance Tax Act that are contrary to constitutional and/or European law are identified and appropriate amendments are proposed. In addition, a comparative analysis of the regulations of other EEA states is provided in the relevant sections.

  • Författare: Michael Feldner
  • Illustratör: 357 S 29 Tabellen 29 Schwarz-Weiß-Tabellen
  • Format: Häftad
  • ISBN: 9783428190966
  • Språk: Tyska
  • Antal sidor: 357
  • Utgivningsdatum: 2024-04-01
  • Förlag: Duncker & Humblot