full screen
Home > Law > Laws of specific jurisdictions > Company, commercial & competition law > Steuerfolgen in Praexistenten Zivilrechtlichen Ausgleichsanspruchen
Steuerfolgen in Praexistenten Zivilrechtlichen Ausgleichsanspruchen

Steuerfolgen in Praexistenten Zivilrechtlichen Ausgleichsanspruchen


     0     
5
4
3
2
1



International Edition


About the Book

Im Rahmen zivilrechtlicher Anspruchsbeziehungen stellt sich immer wieder die Frage, ob und wie steuerliche Be- oder Entlastungen einer Partei den Anspruchsinhalt beeinflussen konnen. Trotz der immensen praktischen Bedeutung werden hierzu bislang lediglich Einzelprobleme erortert. Constantin Kemper nimmt dies zum Anlass, einen ubergreifenden Ansatz fur das besonders relevante Schadens- und das Bereicherungsrecht zu entwickeln. Dabei zeigt sich, dass eine uberzeugende zivilrechtliche Losung nur gelingt, wenn die Wertungen des Zivil-, Steuer- und Verfassungsrechts aufeinander abgestimmt werden. Insbesondere dem steuerlichen Leistungsfahigkeitsprinzip kommt eminente Bedeutung zu: Es fuhrt dazu, dass ein zivilrechtlicher Ausgleich aufgrund steuerrechtsinterner Kompensationswirkungen oftmals gar nicht geboten ist. Dies belegt der Autor anhand konkreter Beispiele aus dem Einkommen-, Umsatz- und Gewerbesteuerrecht.


Best Sellers



Product Details
  • ISBN-13: 9783161598029
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 231 mm
  • No of Pages: 617
  • Series Title: Veroffentlichungen Zum Steuerrecht
  • Sub Title: Eine Studie Am Beispiel Des Schadens- Und Bereicherungsrechts
  • Width: 155 mm
  • ISBN-10: 3161598024
  • Publisher Date: 01 Feb 2021
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Spine Width: 43 mm
  • Weight: 1103 gr


Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Steuerfolgen in Praexistenten Zivilrechtlichen Ausgleichsanspruchen
Mohr Siebeck -
Steuerfolgen in Praexistenten Zivilrechtlichen Ausgleichsanspruchen
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Steuerfolgen in Praexistenten Zivilrechtlichen Ausgleichsanspruchen

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Booksbay (the "CRR Service").


    By submitting any content to Booksbay, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Booksbay (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Booksbay a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Booksbay may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Booksbay's sole discretion. Booksbay reserves the right to change, condense, withhold publication, remove or delete any content on Booksbay's website that Booksbay deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Booksbay does not guarantee that you will have any recourse through Booksbay to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Booksbay reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Booksbay, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Booksbay, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!