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Ungewißheit Im Steuerrecht: Formen, Konsequenzen, Maßnahmen

Ungewißheit Im Steuerrecht: Formen, Konsequenzen, Maßnahmen

          
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About the Book

Die vorliegende Arbeit ist auf eine Idee meines Doktorvaters Herrn Professor Dr. Gerd Rose zuruckzufUhren; er gab mir im Rahmen einer Forschungsstelle an seinem Lehrstuhl die Ge- legenheit, mich den mit der UngewiBheit im Steuerrecht verbundenen Problemen intensiv zu widmen. HierfUr und fUr die mir angediehene Betreuung gilt ihm mein herzlicher Dank. Nicht weniger habe ich meinen Eltern, Frau Steuerberater Ursula Voss und Herrn Steuerbe- rater Gunther Voss, zu danken, die die Zeit meiner Promotion nicht nur materiell abgesichert haben, sondern daruber hinaus mit ihren praktischen Erfahrungen und der in der Kontrolle des Manuskriptes Iiegenden erheblichen Muhe zum Gelingen der Arbeit wesentlich beige- tragen haben. An letzter Stelle, jedoch nicht zuletzt danke ich meiner lieben ehemaligen Kollegin, Frau Dipl. -Kfm. Birgit Madder, die viel Zeit und Arbeit in die intensive kritische LektUre meines Ma- nuskriptes investiert hat. Joachim VoB Inhaltsverzeichnis 1. Teil: Grundlegung und terminologische Bestimmungen Problemstellung und Vorgehensweise A. Problemstellung B. Vorgehensweise 2 II. UngewiBheit als betriebswirtschaftlich bedeutsame Eigenschaft des St- errechts 4 A. Quellen des Steuerrechts 5 1. Legislative 6 a) Gesetze 6 (1) Verfassungsrecht 6 (2) Einfache Gesetze 7 b) Verordnungen 8 c) Supranationales Recht 10 d) 11 Vblkerrechtliche Vertrage e) Autonome Satzungen 11 2. Judikative 12 a) Aligemeines 12 b) BFH-Rechtsprechung 13 c) BVerfG-Rechtsprechung 16 d) EuGH-Rechtsprechung 18 3. Exekutive 19 a) Verwaltungsvorschriften 19 b) 21 Sonderfall des Nichtanwendungs-Erlasses 4. Literatur 23 5. Rangordnung der Rechtsquellen 24 B. Begriff und Formen der UngewiBheit 26 1.


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Product Details
  • ISBN-13: 9783409150934
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1992 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 13 mm
  • Weight: 344 gr
  • ISBN-10: 3409150935
  • Publisher Date: 01 Jan 1992
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 218
  • Series Title: Schriftenreihe Besteuerung Der Unternehmung
  • Sub Title: Formen, Konsequenzen, Maßnahmen
  • Width: 156 mm


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