Verluste im Steuerrecht - Mohr Siebeck (Jus Publicum 289) - Image 1

£136.00

Mohr Siebeck Verluste im Steuerrecht - Mohr Siebeck (Jus Publicum 289)

Name: Verluste im Steuerrecht - Mohr Siebeck (Jus Publicum 289)
Brand: Mohr Siebeck
Price: 136.0 GBP
Availability: InStock

Law

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Description

This scholarly work by Christian Thiemann explores the complex legal framework surrounding the treatment of losses within taxation law. The text examines the fundamental question of how losses are accounted for under income tax law and how this relates to the broader principles of distributive justice in taxation. As the legislature attempts to define this regulatory area, it must navigate a system of various and sometimes competing regulatory principles. This book analyzes the foundations and contents of simple tax law while identifying the constitutional and union law conditions that shape legislative design. It is an essential resource for those studying the intersection of constitutional law, European law, and tax regulations. By looking at loss compensation through the lens of higher-ranking law, the author provides a deep look into how legal frameworks are constructed and maintained in the modern era.

Key Features

Analyzes the legal principles of tax distributive justice and how they are shaped by higher-ranking law.

Examines the constitutional and union law conditions that influence legislative design in tax matters.

Provides a detailed study of the foundations and contents of simple tax law as authored by Christian Thiemann.

Explores the tension between competing regulatory principles within the legislative process.

Part of the Jus Publicum series (number 289) published by Mohr Siebeck for academic and professional use.

Product Specifications

Brand: Mohr Siebeck
Format: hardcover
ASIN: 3161549643
Category: Books > Subjects > Business, Finance & Law > Law
Domain: Amazon UK
Release Date: 02 July 2020
Listed Since: 12 October 2016

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Mohr Siebeck Verluste im Steuerrecht - Mohr Siebeck (Jus Publicum 289)

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