We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
„Korrespondenz" als Gesetzgebungstechnik – Ausgestaltungsmöglichkeiten und rechtliche Wirkungen, dargestellt am Beispiel von § 3 Nr. 40 S. 1 Buchst. d EStG.
- Authors
Plesdonat, Sebastian
- Abstract
The article describes the use of the term "correspondence" in tax law science. It explains that correspondence describes a legal connection between different taxes and how this connection can be implemented in terms of legislation. Using the example of the taxation of a profit distribution in the partial income procedure according to § 3 No. 40 sentence 1 letter d EStG, the author demonstrates how correspondence can be meaningfully described as a legislative technique and what design options exist. The article emphasizes that correspondence is a dependency of the legal consequence of an abstract-general legal norm (initial norm) on the legal consequence of another legal norm (reference norm).
- Subjects
TAXATION of profits; INCOME distribution; LEGAL norms; TAXATION; TAX laws
- Publication
FinanzRundschau, 2024, Vol 106, Issue 9, p417
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060903