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Die Haftung Im Einkommensteuerrecht

Die Haftung Im Einkommensteuerrecht

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About the Book

In diesem Buch wird die Haftung im Einkommensteuerrecht in allen ihren Facetten abgehandelt. Rechtsprechung und das steuerrechtliche Schrifttum befassen sich zumeist nur mit der Haftung für die Lohnsteuer gemäß § 42d Abs. 1 EStG. Der Gesetzgeber hat aber in den vergangenen Jahren weitere Haftungsnormen in das Einkommensteuerrecht eingefügt. Diese Arbeit stellt sämtliche derzeit im Einkommensteuerrecht enthaltenen Haftungsvorschriften dar, wobei die Änderungen und Neuregelungen der Haftungsnormen besonders ausführlich erörtert werden. Die einzelnen Tatbestände der Haftungsnormen werden erläutert sowie Ziel und Zweck der Haftungsregelungen untersucht. Auch wird die Geltendmachung der Haftung durch Haftungsbescheid und Zahlungsaufforderung ausführlich abgehandelt. Einen Schwerpunkt bildet dabei die Untersuchung der bei Erlass eines Haftungsbescheides von den Finanzbehörden zu treffenden Ermessensentscheidung.
About the Author: Die Autorin: Annette Marosek, geboren 1979 in München; 1998 Beginn des Studiums der Rechtswissenschaften an der Ludwig-Maximilians-Universität München; 2003 Erstes juristisches Staatsexamen; seit 2004 Rechtsreferendarin.


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Product Details
  • ISBN-13: 9783631532980
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 143
  • Series Title: Europaeische Hochschulschriften Recht
  • Sub Title: Die Tatbestandlichen Voraussetzungen Und Ihre Durchsetzung
  • Width: 148 mm
  • ISBN-10: 3631532989
  • Publisher Date: 12 Nov 2004
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 2646 gr


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