Ausübung von steuerlichen Wahl- und Antragsrechten
eBook - PDF

Ausübung von steuerlichen Wahl- und Antragsrechten

  1. 287 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Ausübung von steuerlichen Wahl- und Antragsrechten

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Yes, you can access Ausübung von steuerlichen Wahl- und Antragsrechten by Andreas Heinen in PDF and/or ePUB format, as well as other popular books in Law & Tax Law. We have over one million books available in our catalogue for you to explore.

Information

Year
2019
eBook ISBN
9783504386696
Edition
1
Topic
Law
Subtopic
Tax Law
Index
Law

Table of contents

  1. Geleitwort
  2. Vorwort
  3. Inhaltsübersicht
  4. Inhaltsverzeichnis
  5. Einleitung
  6. I. Untersuchungsziel
  7. II. Gang der Untersuchung
  8. 1. Teil: Steuerliche Wahl- und Antragsrechte
  9. I. Wahl- und Antragsrechte im System des Steuerrechts
  10. II. Verfassungsrechtliche Zulässigkeit von Wahl- und Antragsrechten im Steuerrecht
  11. 2. Teil: Ausübung von steuerlichen Wahl- und Antragsrechten
  12. I. Rechtliche Einordnung der Wahlrechtsausübung
  13. II. Ausübungsbefugnis
  14. III. Form der Ausübungserklärung
  15. IV. Zeitliche Grenze der Wahlrechtsausübung
  16. 3. Teil: Bindungswirkung eines bereits ausgeübten Wahl- oder Antragsrechtes
  17. I. Bindung der Ausübung für die Zukunft
  18. II. Möglichkeit zur Änderung bzw. zum Widerruf eines bereits ausgeübten Wahl- oder Antragsrechtes
  19. III. Anfechtung einer Wahlrechtsausübung
  20. Zusammenfassung der Erkenntnisse
  21. Anhang: Beispiele für steuerliche Wahl- und Antragsrechte im Sinne dieser Untersuchung
  22. Literaturverzeichnis
  23. Abkürzungsverzeichnis
  24. Stichwortverzeichnis