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Nemecký jazyk
Rechteüberlassungen im Gewerbesteuerrecht (§ 8 Nr. 1 Buchst. f GewStG).
Autor: Oliver Heutz
»Rights Transfers in Trade Tax Law Pursuant to Sec. 8 No. 1 Letter f GewStG«: The thesis contains the first systematic examination of Section 8 No. 1 letter f GewStG. Besides the historical justification with the so-called »Objektsteuerprinzip«, the regulatory... Viac o knihe
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O knihe
»Rights Transfers in Trade Tax Law Pursuant to Sec. 8 No. 1 Letter f GewStG«: The thesis contains the first systematic examination of Section 8 No. 1 letter f GewStG. Besides the historical justification with the so-called »Objektsteuerprinzip«, the regulatory purposes cited by the legislator are discussed. The core of the thesis consists in the methodical analysis of the individual elements of the offense in terms of meaning and scope. Based on this, solutions are provided for frequently occurring sorts of cases that have not yet been decided by the Federal Fiscal Court.
- Vydavateľstvo: Duncker & Humblot GmbH
- Rok vydania: 2023
- Formát: Hardback
- Rozmer: 234 x 160 mm
- Jazyk: Nemecký jazyk
- ISBN: 9783428188963
Anglický jazyk 
