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Nichtanwendungserlasse im Steuerrecht

Nichtanwendungserlasse im Steuerrecht


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About the Book

In diesem Buch wird die Anwendung der Nichtanwendungserlasse im Bereich des Steuerrechts kritisch hinterfragt. Diese Untersuchung erfolgt im Hinblick auf die verfassungsrechtliche Zulässigkeit. Zunächst wird das Wesen der Nichtanwendungserlasse nach seiner Historie und Vielfalt untersucht. Danach wird Bezug auf das Verfassungsrecht genommen, um die maßgeblichen Normen zu erläutern. Des Weiteren wird auf die damit zusammenhängenden Probleme eingegangen. Dabei werden verschiedene Beispiele aus der Praxis herangezogen. Die Anwendung der Nichtanwendungserlasse wird einer kritischen Prüfung unterworfen. Die Untersuchung stellt Zwischenlösungen dar, die am Ende in einem Resümee in die Gesamtlösung fließen. Dabei wird zusammenfassend dargestellt, ob und in welcher Art Nichtanwendungserlasse zulässig sind.
About the Author: Niki Pappa, B.A., wurde 1986 in Arta/ Griechenland geboren. Ihr Studium im Bereich Steuerrecht und Prüfungswesen an der DHBW Stuttgart schloss die Autorin im Jahre 2012 erfolgreich ab. Bereits während des Studiums sammelte die Autorin umfassende praktische Erfahrung im Bereich des Steuerrechts. Ihre Tätigkeit motivierte sie, sich der Thematik des vorliegenden Buches zu widmen.


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Product Details
  • ISBN-13: 9783842889507
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 168 gr
  • ISBN-10: 384288950X
  • Publisher Date: 16 Jan 2014
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Sub Title: Kriterien und Grenzen der verfassungsrechtlichen Zulässigkeit von Nichtanwendungserlassen
  • Width: 148 mm


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