Das Recht Auf Akteneinsicht Im Besteuerungsverfahren

Name: Das Recht Auf Akteneinsicht Im Besteuerungsverfahren
Brand: Peter Lang Gmbh, Internationaler Verlag Der W
SKU: 9783631589830
Price: 5133.0 INR
Availability: InStock

by Roman Seer , Karina Grundmann

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ISBN13: 9783631589830
Binding: Hardcover
Subject: N/A
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
Publication Date: March 27, 2009
Pages: 188
Original Price: GBP 49.3
Language: German
Edition: N/A
Item Weight: 490 grams
BISAC Subject(s): Business & Financial

About The Book

Das Praxisbedürfnis, Einsicht in finanzbehördliche Akten zu nehmen, sowie der Vergleich zum sonstigen Verwaltungs- und Finanzprozessrecht führen zu der Frage, weshalb die AO kein Akteneinsichtsrecht enthält. Auch angesichts des Erlasses zahlreicher Informationsfreiheitsgesetze auf Bundes- und Landesebene, die sich ebenfalls auf Finanzbehörden auswirken, kann diese Restriktion nicht überzeugen. Diese Ausgangslage ist insbesondere aufgrund der verfassungsrechtlichen Wurzeln des Akteneinsichtsrechts unbefriedigend. Die Reaktion der Rechtsprechung, einen Anspruch auf ermessensfehlerfreie Entscheidung anzunehmen, bzw. deren rechtsmethodische Begründung offenbart sich als inkonsistent. Die Arbeit zeigt, dass vielmehr eine verfassungsrechtlich gebotene Rechtfortbildung in Analogie zu 78 FGO vorzunehmen ist.

About The Author

Die Autorin: Karina Grundmann, geboren 1977 in Dresden; 1995-2001 Studium der Rechtswissenschaften an der Technischen Universität Dresden; 2001-2003 Rechtsreferendariat am Landgericht Dortmund; 2003-2005 Wissenschaftliche Mitarbeiterin am Lehrstuhl für Steuerrecht der Universität Bochum; seit 2005 im höheren Dienst der Zollverwaltung tätig.

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