Die örtlichen Verbrauch- und Aufwandsteuern

Name: Die örtlichen Verbrauch- und Aufwandsteuern
Brand: Duncker & Humblot GmbH
Availability: OutOfStock
Rating: 5 (1 reviews)

By Simon Bering

0 - Default Title

Description

'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.

Product details

Binding:: Paperback
Edition:: 1
Number of Pages:: 208
Release Date:: 2026-01-27
Publication Date:: 2026-01-27
Publisher:: Duncker & Humblot GmbH
Languages:: Original: German
ISBN10:: 3428195450
ISBN13:: 9783428195459
GPSR Manufacturer Reference:: [email protected]
Weight:: 328 g
Height:: 157 cm
Width:: 232 cm
Thickness:: 20 cm

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