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Energiesteuern Im Nationalen Und Internationalen Recht

Energiesteuern Im Nationalen Und Internationalen Recht


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About the Book

Die Einfuhrung von Energiesteuern im Rahmen einer Okologischen Steuerreform wird seit Jahren intensiv diskutiert. In dieser Arbeit werden die verfassungs-, europa- und welthandelsrechtlichen Grenzen und Moglichkeiten einer energieorientierten Okologischen Steuerreform umfassend untersucht. Basis der juristischen Beurteilung bildet die detaillierte Beschreibung der im Inland diskutierten oder in den europaischen Nachbarstaaten bereits verwirklichten Energiesteuermodelle. Nach einer ausfuhrlichen Darstellung der grundgesetzlichen Rahmenbedingungen der Steuergesetzgebung zeigt sich, dass die untersuchten Konzepte an die Zulassigkeitsgrenzen des formellen und materiellen Verfassungsrechts stossen. Fur einen Grossteil der Vorschlage bedarf es zumindest einer verfassungsandernden Mehrheit. Aber auch das primare und sekundare Europarecht schrankt den Gesetzgeber bei nationalen Alleingangen deutlich ein. Dagegen zeigt die Interpretation der einschlagigen Normen des GATT-Vertrages einen weiten Gestaltungsspielraum bei der aussenwirtschaftlichen Absicherung nationaler Energiesteuergesetze."
About the Author: Der Autor: Holger Jenzen wurde 1968 in Karlsruhe geboren. Nach dem Studium der Betriebswirtschaftslehre an der Universitat Mannheim war er von 1993 bis 1996 als Assistent bei einer Wirtschaftsprufungs- und Steuerberatungsgesellschaft in Stuttgart tatig. Seit November 1996 ist der Autor wissenschaftlicher Mitarbeiter am Lehrstuhl fur Offentliches Recht und Steuerrecht von Prof. Dr. Hans-Wolfgang Arndt, Universitat Mannheim. Die Promotion zum Dr. iur. erfolgte im April 1998."


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Product Details
  • ISBN-13: 9783631336526
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Sub Title: Eine Verfassungs-, Europa- Und Welthandelsrechtliche Untersuchung
  • Width: 148 mm
  • ISBN-10: 3631336527
  • Publisher Date: 01 Nov 1998
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 413
  • Series Title: European University Studies. Series II, Law
  • Weight: 640 gr


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