Home > Society & social sciences > Education > History of education > "Ist die Hinterziehung von Vermögenssteuer strafbar?": Zur Strafbarkeit der Hinterziehung verfassungswidriger Steuern am Beispiel der Vermögensteuer
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"Ist die Hinterziehung von Vermögenssteuer strafbar?": Zur Strafbarkeit der Hinterziehung verfassungswidriger Steuern am Beispiel der Vermögensteuer

"Ist die Hinterziehung von Vermögenssteuer strafbar?": Zur Strafbarkeit der Hinterziehung verfassungswidriger Steuern am Beispiel der Vermögensteuer

          
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About the Book

Inhaltsangabe: Einleitung: Am 22. Juni 1995 erklärte das Bundesverfassungsgericht den § 10 VStG als mit dem Grundgesetz für unvereinbar. Gleichzeitig verpflichtete es den Gesetzgeber, bis spätestens zum 31.12.1996 eine verfassungskonforme Neuregelung des Vermögensteuergesetzes vorzunehmen, da das bisherige Vermögensteuergesetz nur längstens bis zu diesem Zeitpunkt Anwendung finden kann. Diese Entscheidung des Bundesverfassungsgericht löste im Schrifttum eine kontroverse Diskussion darüber aus, ob und wie lange der Fiskus Vermögensteuer erheben darf. Die Unsicherheit im Schrifttum und in der Finanzverwaltung in Bezug auf die Anwendbarkeit der Vermögensteuer begründet sich vor allem in der Ungeklärtheit der Rechtsfolge einer vom Bundesverfassungsgericht ausgesprochenen Unvereinbarkeitserklärung. So ist die Rechtsfolge einer solchen Erklärung - im Gegensatz zu der einer Nichtigkeitserklärung - nicht im Bundesverfassungsgerichtsgesetz geregelt. Sie erweist sich vielmehr als ein Produkt richterlicher Rechtsfortbildung und ist daher oft in Bezug auf ihre Rechtsfolge auslegungsbedürftig. Nachdem viele gewichtige Stimmen in der Literatur den steuerlichen Beratern geraten haben, die betreffenden Fälle ihrer Mandanten "offen zu halten" und gegen etwaige Vermögensteuerbescheide, die nachdem 31.12.1996 ergangen sind, Rechtsmittel einzulegen, mußten sich auch die Gerichte mit dieser Frage beschäftigen. Die Frage nach der Dauer der vorläufigen Anwendbarkeit des Vermögensteuergesetzes scheint nun nach zwei Entscheidungen des Bundesverfassungsgerichtes und des Bundesfinanzhofes abschließend geklärt zu sein. So ist die Veranlagung zur Vermögensteuer für Veranlagungszeiträume bis 1996 auch noch nach dem 31. 12. 1996 möglich. Im Schrifttum weitgehend ungeklärt scheint hingegen die Frage, welche Konsequenzen die Entscheidung des Bundesverfassungsgerichtes zur Vermögensteuer für das Steuerstrafrecht auslöst. Hierbei stellt sich vor allem das Problem, ob ein Steuerpflichtiger, der Verm


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Product Details
  • ISBN-13: 9783838620251
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 118 gr
  • ISBN-10: 3838620259
  • Publisher Date: 02 Jan 2000
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Sub Title: Zur Strafbarkeit der Hinterziehung verfassungswidriger Steuern am Beispiel der Vermögensteuer
  • Width: 148 mm


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