EAN: 9783428188963

Bilder-Quelle: averdo

»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.

Produktinformationen zuletzt aktualisiert am
21.06.2025 um 11:08 Uhr

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