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Das einheitliche steuerliche Identifikationsmerkmal (Instant Digital Access Code Only)
- Edition : 1st, 2012
- Author(s) : Marcus Zelyk
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Das einheitliche steuerliche Identifikationsmerkmal (Instant Digital Access Code Only)
- ISBN: 9783631636374
- SKU: 257826V
- Format: VitalSource eBook/PDF
- Instant Access!
In der Arbeit wird die verfassungsrechtliche Zulässigkeit des neu eingeführten einheitlichen steuerlichen Identifikationsmerkmals untersucht. Dabei werden insbesondere die Grenzlinien zwischen den Eingriffsbefugnissen des Staates und dem privaten Persönlichkeitsschutz aufgezeigt. Zentraler Prüfungsmaßstab ist das aus dem allgemeinen Persönlichkeitsrecht hergeleitete informationelle Selbstbestimmungsrecht. Im Ergebnis wird die Einführung eines einheitlichen steuerlichen Identifikationsmerkmals verfassungsrechtlich als gerechtfertigt angesehen.