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Das Umsatzsteuerverfahren und die Insolvenz (Instant Digital Access Code Only)
- Edition : 1st, 2016
- Author(s) : Alexander Witfeld
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Das Umsatzsteuerverfahren und die Insolvenz (Instant Digital Access Code Only)
- ISBN: 9783631675762
- SKU: 255918V
- Format: VitalSource eBook/ePub
- Instant Access!
Der Autor befasst sich mit dem Umsatzsteuerverfahren und der Insolvenz und zeigt im Zuge dessen das strukturelle Spannungsverhältnis zwischen Steuer- und Insolvenzrecht auf. Dieses kommt besonders bei der Umsatzsteuer zum Tragen. Ein Grund dafür ist die mangelnde Berücksichtigung steuersystematischer Wertungen durch den von der Insolvenzordnung vorgegebenen normativen Rahmen. Dem sind die Gesetzgebung und allen voran der V. Senat des Bundesfinanzhofs mit einer Rechtsprechungsserie in jüngerer Zeit entgegengetreten. Anlässlich dessen untersucht dieses Buch die Gemengelage des Umsatzsteuerinsolvenzrechts in einfach-, verfassungs- und unionsrechtlicher Hinsicht.