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- Title
Fiskalischer Winterfeldzug.
- Abstract
The article "Fiscal Winter Campaign" discusses the constitutionality of the prohibition on deducting operating expenses for the new bank levy. It is stated that the deduction prohibition does not constitute double taxation and the financial burden only occurs once. The deduction prohibition merely prevents the expenses from being considered for tax purposes. It is argued that the restriction of the objective net income principle is constitutional, as the legislator has made a discernible decision to provide tax relief for less risky credit institutions and tax burden for riskier credit institutions. The article is written by Ruben Rehr, a research assistant at Bucerius Law School in Hamburg.
- Subjects
HAMBURG (Germany); CORPORATE profits; TARIFF; PRICE inflation; TAX incidence; BANKING industry; PENSIONS; INCOME tax rates &; tables; OPERATING costs; TAX rates; BUCERIUS Law School; RESEARCH assistants; DOUBLE taxation
- Publication
FinanzRundschau, 2022, Vol 104, Issue 20, p929
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1042004