Download PDF by Christine Osterloh-Konrad,Caroline Heber,Tobias Beuchert: Anzeigepflichten für Steuergestaltungen in Deutschland:

By Christine Osterloh-Konrad,Caroline Heber,Tobias Beuchert

Das Buch befasst sich mit den verfassungs- und europarechtlichen Rahmenbedingungen einer Anzeigepflicht für Steuergestaltungen sowie mit ihrer möglichen Ausgestaltung in Deutschland, wobei auch auf Erfahrungen anderer Länder zurückgegriffen wird. Die Anzeigepflicht soll dazu dienen, Gesetzgeber und Verwaltung frühzeitig über Steuervermeidungsstrategien zu informieren, um ihnen eine zeitnahe Reaktion zu ermöglichen (rechtspolitische Zielsetzung). Ein Fokus der europarechtlichen examine liegt auf der Bewertung einer Anzeigepflicht für internationale Steuergestaltungen. Im Verfassungsrecht steht neben Bestimmtheits- und Rückwirkungsverbot die Berufsfreiheit der Betroffenen im Vordergrund. Die rechtspolitische Zielsetzung legt einen Zuschnitt der Anzeigepflicht auf modellhafte Gestaltungen nahe; eine Erweiterung auf leading edge Gestaltungen erscheint denkbar. Das Buch schließt mit kritischen rechtspolitischen Überlegungen zur Anzeigepflicht im Rahmen eines fairen Steuersystems.

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Anzeigepflichten für Steuergestaltungen in Deutschland: Verfassungs- und europarechtliche Grenzen sowie Überlegungen zur Ausgestaltung (MPI Studies in Tax Law and Public Finance) (German Edition) by Christine Osterloh-Konrad,Caroline Heber,Tobias Beuchert


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