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- Der Verlustrücktrag in der Einkommen-, Körperschaft- und Gewerbesteuer
Der Verlustrücktrag in der Einkommen-, Körperschaft- und Gewerbesteuer
Angebote / Angebote:
»The Loss Carryback in Income Tax, Corporate Income Tax and Trade Tax-System, Constitutional Classification and Reform Proposal«: The thesis addresses the question whether the loss carryback is to be classified as a tax subsidy at the disposition of the law-maker or whether requirements of the constitutional law have to be taken into consideration in the process of its design. It is shown that restrictions on the loss carryback - also in trade tax - require justification regarding the laws of equality and civil liberty. On the basis of the constitutional framework that has been developed, a reform proposal is made, which includes the trade tax.
Noch nicht erschienen, Februar 2024