Verfassungsrechtliche Legislativpflichten im Umsatzsteuerrecht: Zum Erfordernis eines umsatzsteuerspezifischen Auskunftstatbestandes
- ISBN-10
- 374891251X
- ISBN-13
- 9783748912514
- Category
- Law
- Pages
- 316
- Language
- German
- Published
- 2021-10-06
- Publisher
- Nomos Verlag
- Author
- Christian Reiners
Description
Das Buch betrachtet die umsatzsteuerliche Inanspruchnahme des Unternehmers aus einer grundrechtlichen Perspektive. Es wird gezeigt, dass das vorhandene verfahrensrechtliche Instrumentarium zur Risikoabschirmung defizitär ist und insbesondere der überwiegend verwaltungsökonomisch motivierte Veranlassungszusammenhang der Inanspruchnahme auf eine legislative Entlastung des Unternehmers drängt. Aus der Gesamtschau der Rechtsfolgen von im Rahmen der Prüfung festgestellten freiheits- und gleichheitsrechtlichen Grundrechtsverletzungen wird ein "gebundenes" Legislativermessen hergeleitet, welches einzig die Schaffung eines umsatzsteuerspezifischen Auskunftstatbestandes als Mittel zur Herstellung einer verfassungsgemäßen Rechtslage genügen lässt.
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