Abflussprinzip/Vorauszahlungen.
In: FinanzRundschau, Jg. 103 (2021-10-01), Heft 19, S. 939-948
Online
academicJournal
Zugriff:
The article discusses the Germany Bundesverfassungsgericht court case dealing with income tax deduction. The court held that in connection with the Einkommensteuergesetz was associated with onerous consequences of a spurious retroactive effect for the limitation of the deductibility of advance payments, which in part contradict the principle of the constitutional protection of legitimate expectations in the applicable law.
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Abflussprinzip/Vorauszahlungen.
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Zeitschrift: | FinanzRundschau, Jg. 103 (2021-10-01), Heft 19, S. 939-948 |
Veröffentlichung: | 2021 |
Medientyp: | academicJournal |
ISSN: | 2567-4765 (print) |
DOI: | 10.9785/fr-2021-1031906 |
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