Ulrich Palm analyzes the legal subject and deconstructs the legal person. He also examines the status of human beings as persons within the law, basing this on developments in the history of ideas. Using this, he develops an answer to the question of who is qualified as a subject within the meaning of the constitutional ability-to-pay principle.
The legal person is a concept which has been subject to theoretical debate for centuries. According to the German Federal Constitutional Court, this term justifies the German dualism of opacity and transparent taxation, although its legal content is still being questioned today. Ulrich Palm analyzes the legal subject and deconstructs the legal person. He also examines the status of human beings as persons within the law, basing this on developments in the history of ideas. Using this, he develops an answer to the question of who is qualified as a subject within the meaning of the constitutional ability-to-pay principle. He concludes his critique with an appeal to free the law from the topos of the legal person and to abandon the dualism of opacity and transparent taxation.
Autorentext
Geboren 1969; Banklehre; Studium der Rechtswissenschaften an der Universität Heidelberg; Referendariat am Landgericht Baden-Baden; 1999 Promotion; wiss. Mitarbeiter/akad. Rat a.Z. am Institut für Finanz- und Steuerrecht der Universität Heidelberg, Referent der Forschungsstelle Bundessteuergesetzbuch; wiss. Mitarbeiter am Bundesverfassungsgericht; 2011 Habilitation; Vertretung der Professur für Öffentliches Recht und Steuerrecht an der Universität Münster; seit 2012 Inhaber des Lehrstuhls für Öffentliches Recht, unter besonderer Berücksichtigung des öffentlichen Wirtschaftsrechts und des Steuerrechts an der Universität Hohenheim.
The legal person is a concept which has been subject to theoretical debate for centuries. According to the German Federal Constitutional Court, this term justifies the German dualism of opacity and transparent taxation, although its legal content is still being questioned today. Ulrich Palm analyzes the legal subject and deconstructs the legal person. He also examines the status of human beings as persons within the law, basing this on developments in the history of ideas. Using this, he develops an answer to the question of who is qualified as a subject within the meaning of the constitutional ability-to-pay principle. He concludes his critique with an appeal to free the law from the topos of the legal person and to abandon the dualism of opacity and transparent taxation.
Autorentext
Geboren 1969; Banklehre; Studium der Rechtswissenschaften an der Universität Heidelberg; Referendariat am Landgericht Baden-Baden; 1999 Promotion; wiss. Mitarbeiter/akad. Rat a.Z. am Institut für Finanz- und Steuerrecht der Universität Heidelberg, Referent der Forschungsstelle Bundessteuergesetzbuch; wiss. Mitarbeiter am Bundesverfassungsgericht; 2011 Habilitation; Vertretung der Professur für Öffentliches Recht und Steuerrecht an der Universität Münster; seit 2012 Inhaber des Lehrstuhls für Öffentliches Recht, unter besonderer Berücksichtigung des öffentlichen Wirtschaftsrechts und des Steuerrechts an der Universität Hohenheim.
Titel
Person im Ertragsteuerrecht
Autor
EAN
9783161523083
Format
E-Book (pdf)
Hersteller
Digitaler Kopierschutz
Adobe-DRM
Dateigrösse
5.54 MB
Anzahl Seiten
708
Lesemotiv
Unerwartete Verzögerung
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