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- Title
Zur Verfassungsmäßigkeit des Betriebsausgabenabzugsverbots für die neue Bankenabgabe nach § 4 Abs. 5 S. 1 Nr. 13 EStG.
- Authors
Rehr, Ruben
- Abstract
The article examines the constitutionality of the prohibition on deducting operating expenses for the bank levy according to § 4 (5) sentence 1 no. 13 of the Income Tax Act. It is determined that the deduction prohibition is constitutional. It is also pointed out that the Restructuring Fund Act (RStruktFG) could possibly be formally unconstitutional. The article discusses the constitutionality of the deduction prohibition and argues that it violates the Basic Law. However, it is noted that the deduction prohibition does not fall under the approval requirement of the Bundesrat. It is also emphasized that the contributing banks can invoke the principle of ability to pay. The text treats the deduction prohibition as a restriction of the objective net principle and emphasizes that fiscal purposes cannot justify the deduction prohibition. It also addresses the legislative intention and implementation of the deduction prohibition. The text also deals with various aspects of the calculation and design of the bank levy and discusses the steering effect and equality fairness of the regulation. It is determined that the deduction prohibition is necessary and appropriate to achieve its purpose. The text also includes references to laws and judgments in the banking sector and mentions the measures taken by the German government to combat the gas price crisis.
- Subjects
BANKING industry; OPERATING costs; INCOME tax; INCOME tax laws; TAX deductions; FAIRNESS; TAX expenditures; CONSTITUTIONAL law; INTENTION; SMOKING laws
- Publication
FinanzRundschau, 2022, Vol 104, Issue 20, p924
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1042003