Pub Date : 2018-12-31DOI: 10.9785/9783504385378-071
M. Krumm
{"title":"6. Maßgeblichkeit des Handelsrechts und außerbilanzielle Korrekturen","authors":"M. Krumm","doi":"10.9785/9783504385378-071","DOIUrl":"https://doi.org/10.9785/9783504385378-071","url":null,"abstract":"","PeriodicalId":123553,"journal":{"name":"100 Jahre Steuerrechtsprechung in Deutschland 1918-2018","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115164003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385378-053
J. Schönfeld
{"title":"7. Rolle des Außensteuergesetzes in der Rechtsprechung","authors":"J. Schönfeld","doi":"10.9785/9783504385378-053","DOIUrl":"https://doi.org/10.9785/9783504385378-053","url":null,"abstract":"","PeriodicalId":123553,"journal":{"name":"100 Jahre Steuerrechtsprechung in Deutschland 1918-2018","volume":"116 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131913005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385378-025
J. Hey
II. Entstehung und Wirkung von Steuerverfassungsrecht 1. Steuerverfassungsrecht aus dem Dictum des Bundesverfassungsgerichts 2. Richtervorlagen als Wegbereiter des Steuerverfassungsrechts 3. Steuerverfassungsrecht in der Zeit 4. Steuerungswirkung des Steuerverfassungsrechts a) Rezeption steuerverfassungsrechtlicher Vorgaben in Gesetzgebungsverfahren b) Zeitliche Vorgaben – Die neue Tendenz zu ex tunc-Aussprüchen
{"title":"I. Entwicklungslinien und Zukunftsfragen des Steuerverfassungsrechts","authors":"J. Hey","doi":"10.9785/9783504385378-025","DOIUrl":"https://doi.org/10.9785/9783504385378-025","url":null,"abstract":"II. Entstehung und Wirkung von Steuerverfassungsrecht 1. Steuerverfassungsrecht aus dem Dictum des Bundesverfassungsgerichts 2. Richtervorlagen als Wegbereiter des Steuerverfassungsrechts 3. Steuerverfassungsrecht in der Zeit 4. Steuerungswirkung des Steuerverfassungsrechts a) Rezeption steuerverfassungsrechtlicher Vorgaben in Gesetzgebungsverfahren b) Zeitliche Vorgaben – Die neue Tendenz zu ex tunc-Aussprüchen","PeriodicalId":123553,"journal":{"name":"100 Jahre Steuerrechtsprechung in Deutschland 1918-2018","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121838651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385378-039
R. Wacker
{"title":"IV. Zur praktischen Konkordanz von Grundfreiheiten und EU-Richtlinienrecht auf dem Gebiet der direkten Steuern","authors":"R. Wacker","doi":"10.9785/9783504385378-039","DOIUrl":"https://doi.org/10.9785/9783504385378-039","url":null,"abstract":"","PeriodicalId":123553,"journal":{"name":"100 Jahre Steuerrechtsprechung in Deutschland 1918-2018","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126463709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385378-065
K. Drüen
{"title":"I. Entwicklungslinien und Zukunftsfragen des Unternehmenssteuerrechts","authors":"K. Drüen","doi":"10.9785/9783504385378-065","DOIUrl":"https://doi.org/10.9785/9783504385378-065","url":null,"abstract":"","PeriodicalId":123553,"journal":{"name":"100 Jahre Steuerrechtsprechung in Deutschland 1918-2018","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127735173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385378-047
Martin Kreienbaum
{"title":"1. Unabgestimmtheit der nationalen Steuerrechtsordnungen – aus Sicht der Verwaltung","authors":"Martin Kreienbaum","doi":"10.9785/9783504385378-047","DOIUrl":"https://doi.org/10.9785/9783504385378-047","url":null,"abstract":"","PeriodicalId":123553,"journal":{"name":"100 Jahre Steuerrechtsprechung in Deutschland 1918-2018","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127792254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385378-055
Thomas Eisgruber, Eva Oertel
{"title":"9. Grenzüberschreitender Steuervollzug – nationale Sicht","authors":"Thomas Eisgruber, Eva Oertel","doi":"10.9785/9783504385378-055","DOIUrl":"https://doi.org/10.9785/9783504385378-055","url":null,"abstract":"","PeriodicalId":123553,"journal":{"name":"100 Jahre Steuerrechtsprechung in Deutschland 1918-2018","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116552890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385378-021
Gregor Kirchhof
{"title":"K. Einzelfallgerechtigkeit und Maßstabbildung im digitalisierten Massenfallrecht","authors":"Gregor Kirchhof","doi":"10.9785/9783504385378-021","DOIUrl":"https://doi.org/10.9785/9783504385378-021","url":null,"abstract":"","PeriodicalId":123553,"journal":{"name":"100 Jahre Steuerrechtsprechung in Deutschland 1918-2018","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132641513","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385378-041
Michael Schwenke
{"title":"2. Unmittelbare Wirkung von Unionsrecht","authors":"Michael Schwenke","doi":"10.9785/9783504385378-041","DOIUrl":"https://doi.org/10.9785/9783504385378-041","url":null,"abstract":"","PeriodicalId":123553,"journal":{"name":"100 Jahre Steuerrechtsprechung in Deutschland 1918-2018","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132994242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385378-073
J. Englisch
{"title":"I. Entwicklungslinien und Zukunftsfragen des Rechts der indirekten Steuern","authors":"J. Englisch","doi":"10.9785/9783504385378-073","DOIUrl":"https://doi.org/10.9785/9783504385378-073","url":null,"abstract":"","PeriodicalId":123553,"journal":{"name":"100 Jahre Steuerrechtsprechung in Deutschland 1918-2018","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122011625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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