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Die Erweiterte Beschränkte Steuerpflicht Nach § 2 Astg Im Licht Der Europäischen Grundfreiheiten

Die Erweiterte Beschränkte Steuerpflicht Nach § 2 Astg Im Licht Der Europäischen Grundfreiheiten

          
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About the Book

Seit seiner Einführung im Jahr 1972 dient das Außensteuergesetz vor allem der Verhinderung von Steuerflucht. Dieses Ziel verfolgt der Gesetzgeber unter anderem mit § 2 AStG. Die darin niedergeschriebene erweiterte beschränkte Steuerpflicht gilt als komplex und mehrdeutig. Neben Rechtsunsicherheit bei der Auslegung der Tatbestandsmerkmale wirft § 2 AStG auch grundlegende Fragen nach ihrer Konformität mit verfassungs- und europarechtlichen Bestimmungen auf. Ziel dieser Arbeit ist es, angesichts der Interpretationsschwierigkeiten und der daraus resultierenden Rechtsunsicherheit in Hinblick auf die Anwendung der Tatbestandsmerkmale und Rechtsfolgen des § 2 AStG einen Beitrag zur Auslegung der Norm zu leisten. Dazu wird die erweiterte beschränkte Steuerpflicht in den Kontext der Erfordernisse des Binnenmarktes gesetzt. Es wird erläutert, ob und inwieweit die Ausgestaltung des § 2 AStG aus systematischen Gesichtspunkten in Einklang mit dem Europarecht und seinen Einflüssen auf das direkte Steuerrecht der Mitgliedstaaten steht.


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Product Details
  • ISBN-13: 9783658461850
  • Publisher: Springer Fachmedien Wiesbaden
  • Publisher Imprint: Springer
  • Language: German
  • ISBN-10: 3658461853
  • Publisher Date: 12 Dec 2024
  • Binding: Paperback
  • Returnable: Y


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Die Erweiterte Beschränkte Steuerpflicht Nach § 2 Astg Im Licht Der Europäischen Grundfreiheiten
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