Home > General > Kontinuitat als Verfassungsprinzip: Unter Besonderer Berucksichtigung Des Steuerrechts
Kontinuitat als Verfassungsprinzip: Unter Besonderer Berucksichtigung Des Steuerrechts

Kontinuitat als Verfassungsprinzip: Unter Besonderer Berucksichtigung Des Steuerrechts

          
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About the Book

English summary: In this study, the author deals with the dogmatic development and the practical effects of a rule of legal continuity in the sense of a further evolution of the law in gradual transitions without abrupt 'breaks.' Anna Leisner examines the strained relationship between the rule of legal continuity in the Basic Law and the dynamics of a democracy in which the people have sovereign power. She illustrates the results of her study in her descriptions of the division of powers in legal questions pertaining to fiscal law. German description: Dogmatische Entfaltung sowie praktische Wirkungsweise eines Gebots der Rechtskontinuitat im Sinne einer Fortentwicklung des Rechts in jeweils schonenden Ubergangen ohne abrupte 'Bruche' stehen im Zentrum dieser Untersuchung.Anna Leisner erstellt eine wissenschaftstheoretische Begriffsbestimmung des Kontinuums und Kategorien fur eine rechtliche Kontinuitatsdogmatik. Sie untersucht den Forschungsstand zur Kontinuitat aus der Sicht von Rechtsanthropologie, -philosophie, -soziologie und -semiotik, sowie bisherige Uberlegungen zu einem Schutz der Kontinuitat im neueren offentlich-rechtlichen Schrifttum und in der Rechtsprechung. Hierauf aufbauend entwickelt sie eine Dogmatik der Rechtskontinuitat als eines objektiv-rechtlichen Verfassungsprinzips. Die Dynamik der Demokratie steht zu einem derartigen Schutz in einem Spannungsverhaltnis, das sich jedoch verfassungsrechtlich losen lasst. Die Ergebnisse der Untersuchung erprobt Anna Leisner an Rechtsfragen des Steuerrechts. Hier verdeutlicht die Autorin die Wirkung des im Grunde mehr progressiven denn konservativen Grundsatzes der Rechtskontinuitat als zeitgemasser rechtlicher Kanalisierung fortlaufenden Wandels in Bestandigkeit.


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Product Details
  • ISBN-13: 9783161476952
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 168 mm
  • No of Pages: 765
  • Series Title: Jus Publicum
  • Weight: 1122 gr
  • ISBN-10: 3161476956
  • Publisher Date: 31 Dec 2002
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Sub Title: Unter Besonderer Berucksichtigung Des Steuerrechts
  • Width: 243 mm


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Kontinuitat als Verfassungsprinzip: Unter Besonderer Berucksichtigung Des Steuerrechts
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