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Korrektur von Steuerbescheiden - Systematische Darstellung der praxisrelevanten Vorschriften der Abgabenordnung

Korrektur von Steuerbescheiden - Systematische Darstellung der praxisrelevanten Vorschriften der Abgabenordnung

          
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About the Book

Das immer komplexer werdende deutsche Steuersystem führt dazu, dass von der Finanzbehörde erlassene Steuerbescheide nicht nur auf Grund von Fehlern, sondern hin und wieder auch auf Grund unrichtiger Gesetzesauslegung partiell unzutreffend sein können. Ebenso können falsche Steuerbescheide durch den Steuerpflichtigen herbeigeführt werden, wenn er etwa wegen mangelnder Kenntnis des Steuerrechts bestimmte Tatsachen nicht in vollem Umfang oder gar falsch erklärt und dies von der zuständigen Finanzbehörde nicht erkannt wird. Beides ist misslich und ausschlaggebend dafür, dass Steuerbescheide zu korrigieren sind, wenn und soweit die Abgabenordnung eine Korrektur dieser Unzulänglichkeit erlaubt. Die Korrekturvorschriften der Abgabenordnung versuchen einen Bogen zwischen den gegensätzlichen Prinzipien der Rechtssicherheit und der materieller Rechtsrichtigkeit zu spannen indem sie die materielle Bestandskraft durchbrechen. In diesem Buch wird dargestellt, dass sich aus der Abgabenordnung als übergeordnetes "Grundgesetz" für die Einzelsteuergesetze sehr weitreichende Änderungsmöglichkeiten für eine Vielzahl von Fehlern ergeben, gerade auch, wenn es sich um Fehler handelt, die sich zuungunsten des Steuerpflichtigen auswirken können. Umgekehrt - und das ist im rechtstaatlichen System ebenso erforderlich - sieht die Abgabenordnung natürlich auch Änderungen vor, wenn sich bestimmte Tatbestände zugunsten des Steuerpflichtigen auswirken werden. Zielsetzung und Aufgabe dieses Buches ist es, die einschlägigen Regelungen darzustellen. Hierbei werden die einzelnen Vorschriften zur Korrektur von Steuerbescheiden (§§ 129, 164, 165, 172 ff. AO) chronologisch nach ihrer Anordnung im Gesetz erörtert. Durch zahlreiche Beispiele aus der Rechtsprechung sollen insbesondere die Voraussetzungen und die Rechtsfolgen der Korrektur erläutert werden.
About the Author: Matthias Becker, Studium der Betriebswirtschaftslehre an der Georg-Simon-Ohm Hochschule Nürnberg, Abschluss 2008 als Diplom-Betriebswirt (FH). Derzeit Mitarbeiter im Kompetenzzentrum Internationales Steuerrecht Mittelstand bei Deloitte & Touche GmbH, Nürnberg.


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Product Details
  • ISBN-13: 9783836678643
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 178 mm
  • ISBN-10: 3836678640
  • Publisher Date: 03 Aug 2009
  • Height: 254 mm
  • No of Pages: 108
  • Series Title: German
  • Weight: 204 gr


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