Die Vereinbarkeit Des Außensteuergesetzes Mit Den Grundfreiheiten Des Eg-Vertrags

Name: Die Vereinbarkeit Des Außensteuergesetzes Mit Den Grundfreiheiten Des Eg-Vertrags
Brand: Peter Lang Gmbh, Internationaler Verlag Der W
SKU: 9783631580974
Price: 9258.0 INR
Availability: InStock

by Roman Seer , Lars Rehfeld

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ISBN13: 9783631580974
Binding: Paperback
Subject: N/A
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
Publication Date: April 10, 2008
Pages: 542
Original Price: GBP 89.2
Language: German
Edition: N/A
Item Weight: 710 grams
BISAC Subject(s): Business & Financial

About The Book

Das Au ensteuergesetz (AStG) ist durch die EuGH-Rechtsprechung im Bereich der direkten Steuern zunehmend in die Kritik geraten. Es wird kritisiert, dass die einzelnen Abschnitte in protektionistischer Absicht nur auf grenzüberschreitende Sachverhalte abzielen und damit diskriminierend und binnenmarktfeindlich wirken. Der Autor untersucht daher die Frage, ob die unterschiedlichen Regelungskomplexe des AStG im Lichte des Gesetzeszwecks mit dem Gemeinschaftsrecht vereinbar sind. Die Prüfung erfolgt chronologisch: Einkünftekorrektur zwischen verbundenen Unternehmen ( 1), Wegzugsbesteuerung natürlicher Personen ( 2-6), Hinzurechnungsbesteuerung ( 7-15), grenzüberschreitende Mitwirkungspflichten ( 16, 17), Treaty Override ( 20).

About The Author

Der Autor: Lars Rehfeld, geboren 1974 in Gevelsberg; Rechtsanwalt und Steuerberater; Studium der Rechtswissenschaften an der Universität Bochum mit den Schwerpunkten Steuerrecht und Europarecht; Referendariat beim Landgericht Duisburg; Mitarbeiter einer Wirtschaftsprüfungsgesellschaft in Düsseldorf.

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Die Vereinbarkeit Des Außensteuergesetzes Mit Den Grundfreiheiten Des Eg-Vertrags

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