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Europarechtlicher Rahmen einer steuerlichen Foerderung von Forschung und Entwicklung (Instant Digital Access Code Only)
- Edition : 1st, 2013
- Author(s) : Christian Kniese
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Europarechtlicher Rahmen einer steuerlichen Foerderung von Forschung und Entwicklung (Instant Digital Access Code Only)
- ISBN: 9783631628065
- SKU: 257976V
- Format: VitalSource eBook/PDF
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Als einer von wenigen EU- und OECD-Mitgliedstaaten hat Deutschland gegenwärtig keine Regelungen zur steuerlichen Förderung privatwirtschaftlicher Forschung und Entwicklung. Dabei wäre die Einführung derartiger Regelungen sehr wünschenswert. In der Arbeit wird untersucht, welche europarechtlichen Vorgaben bei der steuerlichen Förderung von Forschung und Entwicklung zu beachten sind. Der Autor arbeitet verschiedene rechtliche Ausgestaltungsmöglichkeiten einer steuerlichen Forschungs- und Entwicklungsförderung heraus und unterzieht diese konkreten Ansätze sodann einer europarechtlichen Prüfung nach Maßgabe der Grundfreiheiten und des Beihilfenrechts.