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Die Verfassungsmassigkeit Der Grundsteuerreform: Eine Freiheits- Und Gleichheitsrechtliche Analyse

Die Verfassungsmassigkeit Der Grundsteuerreform: Eine Freiheits- Und Gleichheitsrechtliche Analyse

          
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About the Book

English summary: The Constitutionality of the Real Estate Tax Reform The thesis examines the real estate tax reform following the BVerfG ruling of 10.04.2018 (1 BvL 11/14) from a constitutional law perspective. The focus is on the evaluation of the federal property tax law from an equality and freedom perspective. It is elaborated that the valuation procedures largely meet constitutional requirements, the tax rate reductions and the so-called property tax C at the federal and state level are fraught with not insignificant constitutional problems. German description: Mit Urteil vom 10.04.2018 (1 BvL 11/14) hat das Bundesverfassungsgericht die Vorschriften der Einheitsbewertung des Grundvermogens fur Zwecke der Grundsteuer fur verfassungswidrig erklart. Die Arbeit untersucht die daran anschliessende Grundsteuerreform auf Bundes- und Landerebene formell und materiell verfassungsrechtlich. Der Schwerpunkt liegt dabei auf der Beurteilung des Bundesgrundsteuerrechts aus gleichheits- (Art. 3 Abs. 1 GG) und freiheitsrechtlicher (Art 14 Abs. 1 GG) Sicht. Gewurdigt werden die verschiedenen Bewertungsverfahren, die Steuermesszahlreduktionen als auch die sog. Grundsteuer C. Es wird herausgearbeitet, dass zwar Ertragswert- ( 252 ff. BewG), Vergleichswert- ( 247 BewG) und Sachwertverfahren ( 258 ff. BewG) - anders als auf Landerebene - verfassungsrechtlichen Anforderungen genugen, gerade die Steuermesszahlreduktionen und die sog. Grundsteuer C auf Bundes- und Landerebene jedoch mit nicht unerheblichen verfassungsrechtlichen Problemen behaftet sind.


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Product Details
  • ISBN-13: 9783428190591
  • Publisher: Duncker & Humblot
  • Publisher Imprint: Duncker & Humblot
  • Language: German
  • Returnable: N
  • Weight: 472 gr
  • ISBN-10: 3428190599
  • Publisher Date: 31 Jan 2024
  • Binding: Paperback
  • No of Pages: 317
  • Sub Title: Eine Freiheits- Und Gleichheitsrechtliche Analyse


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