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Nemecký jazyk
Verfassungswidrige doppelte Besteuerung von Leistungen aus der gesetzlichen Rentenversicherung.
Autor: David Rügamer
»Unconstitutional Intertemporal Double Taxation of Social Security Retirement Benefits in Germany«: The study focuses on the definition of unconstitutional intertemporal double taxation of Social Security retirement benefits in Germany. The Fed. Const. Court... Viac o knihe
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O knihe
»Unconstitutional Intertemporal Double Taxation of Social Security Retirement Benefits in Germany«: The study focuses on the definition of unconstitutional intertemporal double taxation of Social Security retirement benefits in Germany. The Fed. Const. Court has not yet defined the term. The definition given by the Fed. Fisc. Court in its latest decisions can be criticized in some regards. The study also analyses the constitutionality of section 22 No. 1 third sentence (a) (aa) Income Tax Act and discusses the approach to cases of double taxation by administration and fiscal courts.
- Vydavateľstvo: Duncker & Humblot GmbH
- Rok vydania: 2022
- Formát: Paperback
- Rozmer: 233 x 157 mm
- Jazyk: Nemecký jazyk
- ISBN: 9783428184798
Anglický jazyk 
