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Christian Thiemann

Verluste im Steuerrecht

Verfassungs- und unionsrechtliche Bedingungen legislativer Gestaltung
[Losses in Tax Law. Constitutional and European Union Requirements in Legislation.]
2020. XXIII, 579 pages.
Jus Publicum (JusPubl) 289
DOI 10.1628/978-3-16-154966-3
Published in German.
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Summary
What are the framework conditions for the legislator when it comes to regulating tax losses? Christian Thiemann sets out the foundation and contents of ordinary tax law and identifies the legal constitutional and union requirements that are to be observed when forming such statutory provisions.

Jus Publicum (JusPubl)