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Home > Business and Economics > Finance and accounting > Finance and the finance industry > Public finance and taxation > Steuerverfahrensrechtliches Internum Des Steuerpflichtigen?: Reichweite Der Mitwirkungspflichten Des Steuerpflichtigen Bezuglich Ohne Rechtspflicht Erstellter Interner Steuerlicher Unterlagen.
Steuerverfahrensrechtliches Internum Des Steuerpflichtigen?: Reichweite Der Mitwirkungspflichten Des Steuerpflichtigen Bezuglich Ohne Rechtspflicht Erstellter Interner Steuerlicher Unterlagen.

Steuerverfahrensrechtliches Internum Des Steuerpflichtigen?: Reichweite Der Mitwirkungspflichten Des Steuerpflichtigen Bezuglich Ohne Rechtspflicht Erstellter Interner Steuerlicher Unterlagen.


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About the Book

English summary: Tax Procedural Internum of the Taxpayer? Scope of the Taxpayer's Obligation to Cooperate with Regard to Internal Tax Documents Prepared Without Legal Obligation In principle, the tax authority has to determine the tax-relevant facts of each individual taxpayer. However, the respective information relevant for taxation regularly materializes in the sphere of the taxpayer, which is why he is obliged to cooperate. The thesis examines the extent to which the tax authorities can demand the submission of internal tax documents from the taxpayer that have been prepared without a legal obligation. For this purpose, it develops the institute of the tax procedural internum, which, as a movable system, leads under certain circumstances to the restriction of the taxpayer's obligation to submit documents. German description: Das deutsche Besteuerungsverfahren ist durch das Deklarations- sowie Verifikationsprinzip gepragt. Grundsatzlich obliegt es der Finanzbehorde nach 88 Abs. 1 AO, den steuerlich relevanten Sachverhalt jedes einzelnen Steuerpflichtigen zu ermitteln. Die jeweiligen fur die Besteuerung relevanten Informationen verwirklichen sich jedoch regelmassig in der Sphare des Steuerpflichtigen. Zur Sicherstellung einer gleichmassigen Besteuerung i. S. v. Art. 3 Abs. 1 GG ist der Staat aber auf diese Informationen des Steuerpflichtigen angewiesen. Der Steuerpflichtige ist daher nach den 90 ff. AO zur Mitwirkung verpflichtet. Inwiefern die Finanzverwaltung die Vorlage von ohne Rechtspflicht erstellten, internen Unterlagen von dem Steuerpflichtigen verlangen kann, ist seit jeher ungeklart. Diese Forschungslucke schliesst die Autorin mit ihrer Arbeit. Hierzu entwickelt sie das Institut des steuerverfahrensrechtlichen Internums, das als bewegliches System unter gewissen Umstanden zur Einschrankung der Vorlagepflicht des Steuerpflichtigen fuhrt.


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Product Details
  • ISBN-13: 9783428189281
  • Publisher: Duncker & Humblot
  • Publisher Imprint: Duncker & Humblot
  • Language: German
  • Returnable: N
  • Weight: 327 gr
  • ISBN-10: 3428189280
  • Publisher Date: 20 Dec 2023
  • Binding: Paperback
  • No of Pages: 280
  • Sub Title: Reichweite Der Mitwirkungspflichten Des Steuerpflichtigen Bezuglich Ohne Rechtspflicht Erstellter Interner Steuerlicher Unterlagen.


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Steuerverfahrensrechtliches Internum Des Steuerpflichtigen?: Reichweite Der Mitwirkungspflichten Des Steuerpflichtigen Bezuglich Ohne Rechtspflicht Erstellter Interner Steuerlicher Unterlagen.
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Steuerverfahrensrechtliches Internum Des Steuerpflichtigen?: Reichweite Der Mitwirkungspflichten Des Steuerpflichtigen Bezuglich Ohne Rechtspflicht Erstellter Interner Steuerlicher Unterlagen.

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