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Europisches Steuerverfassungsrecht

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Brand
Springer Nature
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N/A
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GTIN
9783662674734
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New
Product Description

Dieser Band enthlt Beitrge fhrender Steuer-, Verfassungs- und Europarechtswissenschaftler zu aktuellen Fragen des Europischen Steuerverfassungsrechts. Die Aufstze beruhen auf Vortrgen, die am 20. Mai 2022 anlsslich eines Festsymposions zur Verabschiedung von Professor Dr. h.c. Rudolf Mellinghoff als Prsident des Bundesfinanzhofs vorgestellt wurden. Das Themenspektrum reicht dabei von den Kompetenzen des Europischen Steuergesetzgebers und dem Grundrechtsschutz im Bereich des europischen Steuerrechts bis hin zu Vorschlgen fr eine strkere demokratische Rckanbindung im Fall der Einfhrung europischer Steuern sowie zu Ausfhrungen zum Verhltnis von Persnlichkeitsrechten und ffentlichem Informationsinteresse bei der Offenlegung von Steuerdaten. Die Beitrge nehmen neben dem geltenden Recht stets auch die Zukunft und die Entwicklungsmglichkeiten des Europischen Steuerverfassungsrechts in den Blick.

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