Die interpolierende Betrachtungsweise als lastengerechtes Absehen von Besteuerung.
Eine Analyse der Zusammenschau von Steuerbefreiungen im Grunderwerbsteuerrecht.
Omschrijving
»Interpolation as an Ability-to-Pay-Compliant Refrain from Taxation. An Analysis of the Interpolation of Tax Exemption Provisions in Real Estate Transfer Tax Law«: Interpolation is a method developed by the Federal Tax Court to apply tax exemptions of the Real Estate Transfer Tax Act beyond their wording. The work raises the question of a methodologically and systematically viable reasoning for this. Based on the justification of the real estate transfer tax against the constitutional background of the ability-to-pay principle, the work develops its own approach to interpolation, for which the tax exemptions are categorized according to their function.
Ik heb een vraag over het boek: ‘Die interpolierende Betrachtungsweise als lastengerechtes Absehen von Besteuerung. - Heck, Johannes’.
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