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Geldschulden Im Offentlichen Recht

Geldschulden Im Offentlichen Recht


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About the Book

English summary: Unlike its private law, Germany's tax, social and administrative laws provide no coherent law of obligations. Iris Kemmler examines the fragmented rules regarding, for example, the statue of limitation, forfeiture of claims, the rules of offsetting and the possibility to relinquish a right. The author is able to show on the one hand that the existing system does contain some common rules, but that on the other there is obvious need to develop further legislation. German description: Seien es Steuerschulden, Sozialleistungsanspruche oder sonstige staatliche Zuwendungen: die Regeln zur Entstehung und Abwicklung offentlich-rechtlicher Zahlungsanspruche sind im offentlichen Recht nicht einheitlich normiert. Iris Kemmler untersucht diese Regeln fur die Bereiche der Anspruchsentstehung, der Erfullung, der Aufrechnung, des Verzichts, der Verjahrung, der Verwirkung und der Verzinsung. Sie systematisiert die bestehende Rechtslage in der Abgabenordnung, den Buchern des SGB sowie im Verwaltungsverfahrensrecht und gewinnt aus deren gemeinsamen Regeln einen Allgemeinen Teil des offentlich-rechtlichen Geldschuldrechts. Weitergehend zeigt Iris Kemmler die Divergenzen der schuldrechtlichen Regeln sowohl innerhalb der einzelnen Rechtsgebiete als auch rechtsgebietsubergreifend auf und weist auf die unterschiedliche Behandlung staatlicher Forderungen im Vergleich zu den Forderungen Privater gegen den Staat hin. Am Ende stehen sowohl aus rechtlichen als auch aus r echtspolitischen Grunden Wunsche zur Nachbesserung der bestehenden Regeln fur die Abwicklung von Zahlungsanspruchen.


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Product Details
  • ISBN-13: 9783161536540
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 162 mm
  • No of Pages: 829
  • Series Title: Jus Publicum
  • Sub Title: 'Entstehung, Erloschen Und Verzinsung Von Zahlungsanspruchen Im Abgabenrecht, Sozialrecht Und Allgemeinen Verwaltungsrecht'
  • Width: 237 mm
  • ISBN-10: 3161536541
  • Publisher Date: 01 Apr 2015
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Spine Width: 47 mm
  • Weight: 1300 gr


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