Das beihilferechtliche Durchführungsverbot im Steuerverfahren

Konsequenzen für die Normanwendung durch die Finanzverwaltung
Nomos, 1. Edition 2014, 337 Pages
The product is part of the series Steuerwissenschaftliche Schriften
Book
€86.00
ISBN 978-3-8487-0727-0
Not available
eBook
€86.00
ISBN 978-3-8452-4966-7
Available
Prices include VAT. Depending on the delivery address, VAT may vary at checkout.
Description
According to the European Union member states are prohibited from introducing any state aid which has not been authorized by the Commission. Tax law, as well, may contain state aid elements. In many cases it is unclear, though, if a tax law provision grants such an advantage. In these cases it is doubtful if fiscal authorities should apply the respective norm. E.g. in 2010 the German fiscal authorities suspended a provision referring to the carry-forward of losses („Sanierungsklausel“) after the Commission opened a formal investigation procedure.
The author presents in which cases a tax law provision may contain state aid and what follows from the stand-still obligation during a state aid procedure. The impact of the stand-still obligation on the application of German tax law provisions is analysed in depth. From this, the author discusses the appropriate course of action for fiscal authorities in Germany.
Bibliographical data
Bibliographical data
Edition 1
ISBN 978-3-8487-0727-0
Subtitle Konsequenzen für die Normanwendung durch die Finanzverwaltung
Publication Date Jan 29, 2014
Year of Publication 2014
Publisher Nomos
Format Softcover
Language deutsch
Pages 337
Medium Book
Product Type Scientific literature
Product safety information

Manufacturer of products offered under GPSR

Nomos Verlagsgesellschaft mbH & Co. KG
Waldseestraße 3 - 5
76530 Baden-Baden, Germany

service@nomos.de
www.nomos.de

© 2025 Nomos Verlagsgesellschaft mbH & Co. KG