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Die Getränkesteuer - ein Steuerchaos!: Überblick, Grundlagen, Analysen, Lösungsansätze Paperback – January 1, 2008

German Edition by Johannes Schlömmer (Author)
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Die im Jahre 1997 aufgekommenen Bedenken bzgl der EU-Konformitt der Getrnkesteuer (auf alkoholische Getrnke) haben sich im U des EuGH vom 9.3.2000, Rs C-437/97 besttigt. Die Besteuerung von alkoholischen Getrnken widersprach der Verbrauchsteuer-RL 92/12/EWG. Die besondere Problematik liegt in der Rckabwicklung der zu Unrecht entrichteten Getrnkesteuerzahlungen.Im vorliegenden Buch wird die Causa Getrnkesteuer umfassend aufgearbeitet ( Wesen der Steuer, Zusammenhnge nationales Recht und Gemeinschaftsrecht, Chronologie der wesentlichen Ereignisse, systematische Darstellung der Judikatur des VwGH und VfGH, Vorabentscheidungsurteile des EuGH betreffend sterreich und Deutschland, Beweislastproblematik bzgl der berwlzung der Getrnkesteuer, Lsungsansatz zur Beweislastproblematik).Im Jahre 2008 sind nach wie vor unzhlige Verfahren auf Rckerstattung der Getrnkesteuer anhngig. Dieses Buch soll unter anderen ein Nachschlagewerk fr das Verfahren zur (teilweisen) Getrnkesteuerrckerstattung sein. Es bietet Hilfestellung fr die weitere Aufarbeitung der anhngigen Getrnkesteuerflle fr Gemeinden, Stdte, betroffene Unternehmen, Steuerberater und Steuerprfer.
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  1. Language
    German
  2. Publisher
    VDM Verlag Dr. Müller
  3. Publication date
    January 1, 2008
  4. Dimensions
    5.91 x 0.42 x 8.66 inches
  5. ISBN-10
    3836482541
  6. ISBN-13
    978-3836482547
  7. See all details
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Product details

  • Publisher ‏ : ‎ VDM Verlag Dr. Müller (January 1, 2008)
  • Language ‏ : ‎ German
  • ISBN-10 ‏ : ‎ 3836482541
  • ISBN-13 ‏ : ‎ 978-3836482547
  • Item Weight ‏ : ‎ 9.2 ounces
  • Dimensions ‏ : ‎ 5.91 x 0.42 x 8.66 inches

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