Home > Law > Laws of specific jurisdictions > Taxation & duties law > Zur Besteuerung der offentlichen Hand: Die Emanzipation Des Steuerrechts Und Das Offentliche Wirtschaftsrecht
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Zur Besteuerung der offentlichen Hand: Die Emanzipation Des Steuerrechts Und Das Offentliche Wirtschaftsrecht

Zur Besteuerung der offentlichen Hand: Die Emanzipation Des Steuerrechts Und Das Offentliche Wirtschaftsrecht

          
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About the Book

English summary: The economic activity of the public authorities is a matter of the public economy law as well as the fiscal law. The jurisprudential discussion blots out the principle of economic neutrality although the public economy law took manifold advantage of this principle. Being two independent law systems, the fiscal law and the public economy law are largely unrelated. According to its economic activities the public authorities are affected by the effects of both, the fiscal and the public economy law. Nevertheless both broach the issue of the boundary lines between the economic activities of public authorities and the private economy. Therefore it is necessary to refer these matters to each other. This study strives for a dogmatic realignment of the taxation of such bodies by comparing public economy and fiscal law. It can thus be read as an attempt to recover taxation as a field of administrative law. German description: Die offentliche Hand sieht sich im Rahmen ihrer wirtschaftlichen Betatigung zugleich den Steuerungswirkungen des Steuerrechts und des offentlichen Wirtschaftsrechts ausgesetzt. Beide thematisieren unter dem Leitbild der Wettbewerbsneutralitat die Abgrenzung des offentlichen Sektors zur Privatwirtschaft. Die Diskurse zwischen beiden Rechtsgebieten sind dessen ungeachtet eigentumlich unterentwickelt. Michael Droege will vor dem Hintergrund dieses Befundes und seiner historischen Pfadabhangigkeiten die Bezuge zwischen der Besteuerung des Staates im Markt und der Regulierung der Marktteilnehmer im offentlichen Wirtschaftsrecht, zwischen Steuer und den in Recht kondensierten Vorstellungen zur Ordnung der Wirtschaft in Erinnerung rufen. Am Referenzgebiet der Besteuerung der offentlichen Hand ist die Studie ein Pladoyer, das Steuerrecht uberhaupt als Gebiet des besonderen Verwaltungsrechts wiederzuentdecken.


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Product Details
  • ISBN-13: 9783161554933
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 162 mm
  • No of Pages: 216
  • Series Title: Tubinger Rechtswissenschaftliche Abhandlungen
  • Sub Title: Die Emanzipation Des Steuerrechts Und Das Offentliche Wirtschaftsrecht
  • Width: 244 mm
  • ISBN-10: 3161554930
  • Publisher Date: 01 Mar 2018
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 486 gr


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