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Das finanzbehoerdliche Mitwirkungsverlangen nach der Abgabenordnung – Qualifizierung und Rechtsfolgen (Instant Digital Access Code Only)
- Edition : 1st, 2010
- Author(s) : Mirko Schulz
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Das finanzbehoerdliche Mitwirkungsverlangen nach der Abgabenordnung – Qualifizierung und Rechtsfolgen (Instant Digital Access Code Only)
- ISBN: 9783631599167
- SKU: 255913V
- Format: VitalSource eBook/PDF
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Das finanzbehördliche Mitwirkungsverlangen sorgt bislang für viel Verwirrung hinsichtlich seiner Qualifizierung und der sich daraus resultierenden Rechtsfolgen. Der Rechtsprechung ist es bis heute nicht gelungen, eine Struktur zu erarbeiten. Auch die Meinungen in der Literatur sind weit gefächert. Diese Arbeit beschäftigt sich mit der rechtlichen Einordnung des finanzbehördlichen Mitwirkungsverlangens, stellt die sich hieraus ergebenden Rechtsfolgen dar und vermittelt die Strukturen für eine einheitliche, fassbare Lösung.