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Vertrauensschutz bei Angaben Dritter im Umsatzsteuerrecht (Instant Digital Access Code Only)
- Edition : 1st, 2013
- Author(s) : Katarina Günther
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Vertrauensschutz bei Angaben Dritter im Umsatzsteuerrecht (Instant Digital Access Code Only)
- ISBN: 9783631644669
- SKU: 257002V
- Format: VitalSource eBook/PDF
- Instant Access!
Thema der Arbeit ist der Vertrauensschutz bei Angaben Dritter im Umsatzsteuerrecht. Nach Entfaltung der vertrauensschutzrechtlich relevanten Konstellationen werden die deutsche und die EuGH-Rechtsprechung analysiert, um zu klären, ob es eines Vertrauensschutzes bedarf und wie die nationale Rechtsprechung die Vorgaben des EuGH umsetzt. Der Vertrauensschutz wird im europäischen Primärrecht verortet. Die Verfasserin zeigt vorhandene Lösungsmöglichkeiten auf und prüft, ob das Vertrauen durch nationale Regelungen, analoge Anwendung oder andere Konstruktionen bereits ausreichend geschützt ist. Den Abschluss der Arbeit bildet ein Gesetzesentwurf, der die gefundenen Ergebnisse zur Erforderlichkeit einer Normierung von Vertrauensschutzgrundsätzen umsetzt.