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Benennung Von Zahlungsempfaengern Gemaeß § 160 Ao: Der Steuerpflichtige ALS Steuerinspektor in Fremder Sache?

Benennung Von Zahlungsempfaengern Gemaeß § 160 Ao: Der Steuerpflichtige ALS Steuerinspektor in Fremder Sache?

          
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About the Book

§ 160 AO ist durch eine ausufernde Praxis der Finanzbehörden zu einer scharfen Waffe vor allem bei grenzüberschreitenden Steuerbeziehungen geworden. Wegen vieler Unschärfen des Tatbestandes ist die Auslegung der Vorschrift umstritten. Hinsichtlich des Zwecks der Norm stehen sich mehrere Auffassungen gegenüber, die zu unterschiedlichen Ergebnissen führen. § 160 AO ist in zweifacher Hinsicht als Ermessensvorschrift ausgestaltet. Auf welcher Grundlage soll die Finanzbehörde ihr Ermessen sachgerecht ausüben, wenn sie die ratio legis des § 160 AO nicht kennt? Besonders bei belastenden Vorschriften verlangt das Rechtsstaatsprinzip Bestimmtheit, um staatliche Willkür zu verhindern. Genügt § 160 AO diesen Anforderungen? §160 AO soll nach herrschender Ansicht eine «Art Gefährdungshaftung» für einen beim Geschäftspartner vermuteten Steuerausfall begründen. Voraussetzung für die Anwendung des § 160 AO ist, dass die Finanzbehörde den Gläubiger oder Empfänger nicht kennt. Woher will sie dann wissen, ob der Gläubiger oder Empfänger im Inland überhaupt steuerpflichtig ist oder Steuern nicht gezahlt hat? Die derzeitige Praxis der Finanzbehörden führt dazu, dass der Steuerpflichtige gewissermaßen als «Steuerinspektor in fremder Sache» eingesetzt wird. Im Gegensatz zum Finanzbeamten haftet er jedoch verschuldensunabhängig. Lässt sich diese Ungleichbehandlung rechtfertigen? Die Arbeit gibt auf diese und weitere Fragen Antworten. Sie befasst sich ferner mit der Anwendung des § 160 AO auf Tafelgeschäfte und neue Formen der Unternehmensfinanzierung, insbesondere in Form der commercial papers.


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Product Details
  • ISBN-13: 9783631523117
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 196
  • Series Title: Europaeische Hochschulschriften Recht
  • Sub Title: Der Steuerpflichtige ALS Steuerinspektor in Fremder Sache?
  • Width: 148 mm
  • ISBN-10: 3631523114
  • Publisher Date: 18 Mar 2004
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 2994 gr


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Benennung Von Zahlungsempfaengern Gemaeß § 160 Ao: Der Steuerpflichtige ALS Steuerinspektor in Fremder Sache?
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Benennung Von Zahlungsempfaengern Gemaeß § 160 Ao: Der Steuerpflichtige ALS Steuerinspektor in Fremder Sache?
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