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Die Verfassungsmäßigkeit der Grundsteuerreform

The thesis examines the real estate tax reform following the BVerfG ruling of 10.04.2018 (1 BvL 11/14) from a constitutional law perspective. The focus is on the evaluation of the federal property tax law from an equality and freedom perspective. It is elaborated that the valuation procedures largel...

詳細記述

保存先:
第一著者: Winkler, Jan
フォーマット: Online
言語:ドイツ語
出版事項: Duncker & Humblot 2026
主題:
Äquivalenzprinzip
Bewertungsrecht
Eigentumsgarantie
Gleichheitssatz
Grundsteuer C
Leistungsfähigkeitsprinzip
Steuermesszahlen
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LND Constitutional and administrative law: general::LNDX Constitution
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
thema EDItEUR::1 Place qualifiers::1D Europe::1DF Central Europe::1DFG Germany
オンライン･アクセス:https://directory.doabooks.org/handle/20.500.12854/174362
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要約:The thesis examines the real estate tax reform following the BVerfG ruling of 10.04.2018 (1 BvL 11/14) from a constitutional law perspective. The focus is on the evaluation of the federal property tax law from an equality and freedom perspective. It is elaborated that the valuation procedures largely meet constitutional requirements, the tax rate reductions and the so-called property tax C at the federal and state level are fraught with not insignificant constitutional problems.

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