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Zukunftsfragen des deutschen Steuerrechts
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Das Buch gibt einen berblick ber die Zukunftsfragen des deutschen Steuerrechts und mgliche Entwicklungslinien. Im Einzelnen werden die Zukunft des deutschen Steuerverfahrens, die Wirkung von EG-Grundrechten, Mglichkeiten zur Missbrauchsbekmpfung, Steuerwettbewerbsfragen sowie weitere verfassungs- und europarechtliche Fragen behandelt. Gegenstand ist stets die zuknftige Entwicklung sowie der Gestaltungsspielraum des deutschen Gesetzgebers mit Beispielen aus dem Umsatzsteuerrecht, Erbrecht, Verlustbercksichtigung und Sonderregelungen wie der Zinsschranke.
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