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Steuerverguenstigungen von Religionsgemeinschaften (Instant Digital Access Code Only)
- Edition : 1st, 2014
- Author(s) : Tobias Clasen
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Steuerverguenstigungen von Religionsgemeinschaften (Instant Digital Access Code Only)
- ISBN: 9783631655191
- SKU: 257585V
- Format: VitalSource eBook/ePub
- Instant Access!
Ziel der Arbeit ist die Untersuchung der Steuervergünstigungen von Religionsgemeinschaften. Dabei wird zunächst eine steuerrechtliche Systematisierung der Steuervergünstigungen entwickelt. Die sich hieraus ergebende systematische Differenzierung der Steuervergünstigungen nach dem Rechtsstatus der Religionsgemeinschaften in den unterschiedlichen Steuergesetzen wird in einem zweiten Schritt auf deren verfassungsrechtliche Begründung hin überprüft, wobei der Autor zum Ergebnis einer verfassungsrechtlichen Rechtfertigung gelangt. Zuletzt folgt ein europarechtlicher Ausblick.