Die örtlichen Verbrauch- und Aufwandsteuern

Verfassungs- und unionsrechtliche sowie landesgesetzliche Grenzen des kommunalen Steuererfindungsrechts

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Beschreibung

'Local Consumption and Expenditure Taxes. Constitutional, Federal, and State-Law Constraints on Municipal Taxing Powers': Against the backdrop of increasingly strained municipal budgets, local consumption and expenditure taxes have gained renewed significance in recent years. Although the constitutional basis for such taxes was introduced into the German Basic Law as early as the 1969 reform of the fiscal constitution - now set out in Article 105(2a) sentence 1 GG - their application continues to give rise to a host of legal questions. This paper examines these issues in depth and offers a comprehensive, foundational legal analysis.

Artikeldetails

EAN

9783428195459

Sprache

Deutsch

Einband / Art

Taschenbuch

Maße

232 x 157 x 20 mm

Erscheinungsjahr

2026

Verlag / Hersteller

Duncker & Humblot GmbH