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- Title
Der Leistungsfähigkeitsgedanke und die Entstrickung im Spiegel der europäischen Freizügigkeitsrechte.
- Authors
Desens, Marc
- Abstract
The article deals with the topic of "Entstrickung" and "Entstrickungsbesteuerung" in German tax law. It explains that "Entstrickung" occurs when the right to tax future hidden reserves is excluded or limited. The article also discusses the distinction between earned capacity and capacity in terms of ability to pay. It is pointed out that the current rules on "Entstrickung" do not meet the requirements of the European Court of Justice.
- Subjects
GERMAN language; OPTIMAL taxation; ECONOMIC development; TAXATION; COURTS; TAXPAYER advocates; EUROPEAN Union; INCOME tax laws; CORPORATE taxes
- Publication
FinanzRundschau, 2022, Vol 104, Issue 15, p681
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041504