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- Title
Zum Vertrauensschutz im Steuerrecht bei unecht rückwirkenden Gesetzen.
- Abstract
The article deals with various tax-related issues, particularly in connection with severance payments, profits from commercial income, and extraordinary income according to § 34 of the Income Tax Act (EStG). It is stated that certain legislative changes in 1999 and 2010 are compatible with the principles of legal protection and legal certainty. The Federal Constitutional Court rejected a constitutional complaint against the tax treatment of refund interest in 2001. It is emphasized that there is no general protection against future tax law changes and that the legislative changes were necessary to promote certain objectives. The Federal Fiscal Court has determined in various decisions that the changes in tax law are constitutional and do not have an impermissible retroactive effect.
- Subjects
GERMANY; CONSTITUTIONAL courts; TAX laws; ASSET sales &; prices; CONSTITUTIONAL law; TAX refunds; TAXATION; FEDERAL courts; INCOME tax; CERTAINTY
- Publication
FinanzRundschau, 2023, Vol 105, Issue 19, p889
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051904