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Ausgewahlte Probleme Zum Anwendungsbereich Des 175 Abs. 1 S. 1 Nr. 2 Ao

Ausgewahlte Probleme Zum Anwendungsbereich Des 175 Abs. 1 S. 1 Nr. 2 Ao

          
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About the Book

Nach 175 Abs. 1 S. 1 Nr. 2 AO ist ein Steuerbescheid zu erlassen, aufzuheben oder zu andern, soweit ein Ereignis eintritt, das steuerliche Wirkung fur die Vergangenheit hat. Die Bedeutung dieser Korrekturvorschrift ist gross. Das zeigt bereits der Umstand, dass sich in den juristischen Datenbanken Hunderte Entscheidungen der Finanzgerichte zu dieser Vorschrift finden. Gleichwohl ist ihre Auslegung und ihr Anwendungsbereich nach wie vor ungeklart und umstritten. Einer Aufarbeitung und Systematisierung dieser Materie hat sich die vorliegende Arbeit verschrieben. Im ersten Teil erortert der Verfasser die einzelnen Tatbestandsmerkmale des 175 Abs. 1 S. 1 Nr. 2 AO. Im zweiten Teil legt er dar, in welchem Verhaltnis 175 Abs. 1 S. 1 Nr. 2 AO zu den anderen Korrekturvorschriften steht und im dritten Teil stellt er ausgewahlte Fallgruppen dar, an denen er die Erkenntnisse aus dem ersten Teil uberpruft. Auf den ersten Blick handelt es sich zwar um eine verfahrensrechtliche Frage, an zahlreichen Stellen zeigt sich aber, dass gerade 175 Abs. 1 S. 1 Nr. 2 AO nur zu bewaltigen ist, wenn man tief in das materielle Steuer- und Bilanzrecht eindringt. Die zahlreichen vom Verfasser behandelten Beispiele zeigen die Aktualitat dieser Problematik. In vielen Fallen stellt er sich zudem gegen die hochstrichterliche Rechtsprechung und die herrschende Meinung und macht eigene Losungsvorschlage.


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Product Details
  • ISBN-13: 9783899136104
  • Publisher: Ergon Verlag
  • Publisher Imprint: Ergon Verlag
  • Height: 0 mm
  • No of Pages: 255
  • Series Title: Wurzburger Rechtswissenschaftliche Schriften
  • Width: 0 mm
  • ISBN-10: 3899136101
  • Publisher Date: 16 May 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 700 gr


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Ausgewahlte Probleme Zum Anwendungsbereich Des 175 Abs. 1 S. 1 Nr. 2 Ao
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