New PDF release: Person im Ertragsteuerrecht (Jus Publicum) (German Edition)

By Ulrich Palm

ISBN-10: 3161520378

ISBN-13: 9783161520372

Die juristische individual ist ein Rechtsbegriff, um den ein jahrhundertealter Theorienstreit geführt wird. Der Terminus rechtfertigt nach der Rechtsprechung des Bundesverfassungsgerichts den Dualismus der Unternehmensbesteuerung, obwohl sein Inhalt bis heute nicht geklärt ist und mehr denn je in Frage steht. Ulrich Palm analysiert das Rechtssubjekt und dekonstruiert die juristische individual. Zugleich untersucht er die Stellung des Menschen als individual im Recht anhand der geistesgeschichtlichen Entwicklungslinien. Auf dieser Grundlage gibt er Antwort auf die Frage, wer als Subjekt im Sinne des verfassungsrechtlichen Leistungsfähigkeitsprinzips zu qualifizieren ist. Dabei arbeitet er auch die ertragsteuerrechtlichen Grundbegriffe des Unternehmens und der Einkunftsquelle auf. Seine kritische Abhandlung schließt mit dem Appell, das Recht vom Topos der juristischen individual zu befreien und den Dualismus der Unternehmensbesteuerung aufzugeben.

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Person im Ertragsteuerrecht (Jus Publicum) (German Edition) by Ulrich Palm


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