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Die Verteilung Der Objektiven Beweislast Im Steuerrecht - Paperback / softback N
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Located in: PR9 8QH Southport UK, United Kingdom
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eBay item number:393000644670
Item specifics
- Condition
- Weight
- 210grams
- Subjects
- Nonfiction, Law, Business,
- Pages
- 154
- Topic
- Books
- Book Title
- Die Verteilung Der Objektiven Beweislast Im Steuerrecht: Rechtsp
- Publication Date
- 01/02/1998
- ISBN
- 9783631326329
- Publication Year
- 1998
- Type
- Textbook
- Format
- Paperback
- Subject Area
- Civil Law, Constitutional Law
- Language
- German
- Publication Name
- Die Verteilung Der Objektiven Beweislast Im Steuerrecht: Rechtsprechung, Rechtsprechungskritik Und Vorschlag Einer Neuen Beweislastgrundregel
- Publisher
- Peter Lang
- Subject
- Law
- Number of Pages
- 154 Pages
About this product
Product Information
Ware die objektive Beweislast im Steuerrecht nach der zivilrechtlichen Normentheorie zu verteilen, hatte der Fiskus entgegen der herrschenden Auffassung die gesamte Beweislast zu tragen. Unter der Normentheorie Rosenbergs gabe es - wie der Autor nachweist - insbesondere keine Beweislast des Steuerpflichtigen fur die sogenannten -steuermindernden- Tatsachen. Der Autor zeigt jedoch, dass Rechtsprechung und Lehre zu Unrecht von der Geltung der Normentheorie im Steuerrecht ausgehen. Der Autor sucht nach einer eigenstandigen Beweislastregel des Steuerrechts, die er im Wege einer verfassungskonformen Interpretation der Schatzungsvorschrift des 162 AO findet. Der Autor stellt ausserdem die umfangreiche und zum Teil widerspruchliche Judikatur zur steuerlichen Beweislastfrage ubersichtlich dar.
Product Identifiers
Publisher
Peter Lang
ISBN-13
9783631326329
eBay Product ID (ePID)
223745422
Product Key Features
Subject Area
Civil Law, Constitutional Law
Publication Name
Die Verteilung Der Objektiven Beweislast Im Steuerrecht: Rechtsprechung, Rechtsprechungskritik Und Vorschlag Einer Neuen Beweislastgrundregel
Format
Paperback
Language
German
Subject
Law
Publication Year
1998
Type
Textbook
Number of Pages
154 Pages
Dimensions
Volume
2259
Additional Product Features
Series Title
European University Studies. Series Ii, Law
Country/Region of Manufacture
Switzerland
Item description from the seller
Business seller information
Charlies Chapters Ltd
Charles Sword
81 Balmoral Drive
SOUTHPORT
Merseyside
PR9 8QH
United Kingdom
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- GB 920245361
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- 06386895
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eBay item number:393000644670
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