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Nemecký jazyk
Die interpolierende Betrachtungsweise als lastengerechtes Absehen von Besteuerung.
Autor: Johannes Heck
»Interpolation as an Ability-to-Pay-Compliant Refrain from Taxation. An Analysis of the Interpolation of Tax Exemption Provisions in Real Estate Transfer Tax Law«: Interpolation is a method developed by the Federal Tax Court to apply tax exemptions of the... Viac o knihe
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O knihe
»Interpolation as an Ability-to-Pay-Compliant Refrain from Taxation. An Analysis of the Interpolation of Tax Exemption Provisions in Real Estate Transfer Tax Law«: Interpolation is a method developed by the Federal Tax Court to apply tax exemptions of the Real Estate Transfer Tax Act beyond their wording. The work raises the question of a methodologically and systematically viable reasoning for this. Based on the justification of the real estate transfer tax against the constitutional background of the ability-to-pay principle, the work develops its own approach to interpolation, for which the tax exemptions are categorized according to their function.
- Vydavateľstvo: Duncker & Humblot GmbH
- Rok vydania: 2021
- Formát: Paperback
- Rozmer: 232 x 155 mm
- Jazyk: Nemecký jazyk
- ISBN: 9783428184644
Anglický jazyk 
