Normbehauptung Im Steuerrecht Durch Das Europaische Missbrauchsverbot
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Normbehauptung Im Steuerrecht Durch Das Europaische Missbrauchsverbot

Normbehauptung Im Steuerrecht Durch Das Europaische Missbrauchsverbot


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About the Book

Der Inhalt und die Rechtsnatur des europaischen Missbrauchsverbots gehoren zu den relevantesten Problemen des Unionsrechts. Wie ein europaisches Missbrauchsverbot zu fassen ist, gilt daher auch als Schlusselfrage fur die Schaffung einer einheitlichen europaischen Steuerrechtsordnung. Die besondere Brisanz der Thematik zeigt sich in der im Rahmen der BEPS-Diskussion erfolgten Normierung von Art. 6 der Anti-Tax-Avoidance-Directive. Die vorliegende Abhandlung untersucht die historische Entwicklung des europaischen Missbrauchsverbots, nimmt eine rechtsmethodische Inhaltsbestimmung vor und legt dar, dass es sich bei der Richtlinienbestimmung um die unionsweite Normierung des Missbrauchsverbots fur das Unternehmenssteuerrecht handelt. Dabei werden steuerrechtsdogmatische Fragen dieses europaischen Rechtsgrundsatzes, wie insbesondere die Auswirkungen auf grenzuberschreitende Transaktionen und welche Rolle dabei subjektive Kriterien spielen, in die Betrachtung einbezogen.


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Product Details
  • ISBN-13: 9783428157235
  • Publisher: Duncker & Humblot
  • Publisher Imprint: Duncker & Humblot
  • Language: German
  • Returnable: N
  • Weight: 5160 gr
  • ISBN-10: 3428157230
  • Publisher Date: 03 May 2019
  • Binding: Paperback
  • No of Pages: 342
  • Sub Title: Von Den Anfangen Der Missbrauchsverhinderung Bis Zum Allgemeinen Missbrauchsverbot in Der Richtlinie Zur Bekampfung Von Steuervermeidungspraktiken


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Normbehauptung Im Steuerrecht Durch Das Europaische Missbrauchsverbot
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