Published in journal "Financial Law and Management", 2014-2 in rubric "Foreign Tax Law", pages 86-96.
Resume: The author of this article analyzes the transformations of the Tax Law’s general section provisions which were established in the German Tax Code of 1919 and further developed in the 1977’s Act, as well as their relevance to German constitution. Rethinking of conceptual approaches to taxation, the evolution of tax Law definitions, tax and appeals procedures, violations Law, is performed from the legal history perspective. The author chooses the diachronic aspect of the comparative Law method (researching the evolution of Law), in combination with the historical analysis method of social and economic conditions for tax law development. The formal legal method is also used, as necessary for researching high-quality legal technique normative acts, such as the ones being studied. The author follows the thread of a continuous succession of German tax Law’s general provisions which are supported by a flexible approach to its improvement, in the environment of various economic factors that lead to rethinking of the role of tax law in regulating social relations in 1960s. The changes to administrative and criminal Law also served as triggers for this process, along with the increase of volume and complexity of tax legislation at large. The author proposes a thesis that affirmation of public Law foundations, as reflected in the 1970’s general tax Law provisions, was the result of a much broader process of solidifying the role of the state in regulating social relations.
Keywords: conceptual approaches, taxation, tax procedure, appeals, fiscal bodies, tax offenses, German Law, court practice, Federal Constitutional Court, normativism.
Rose G., Planungssicherheit im Steuerrecht-ein unerfullbarer Wunschtraum v Perspektiven der Finanzverwaltung Analysen und Prognosen im Spiegel von Wissenschaft und Praxis, Koln, 1992
Piper H., Steuerschild und Steuerhaftung, Bad-Harburg, 1964, c. 46
Moellinger O., AO 1977, Stuttgart, 1977, c. 38
Pfaff P., Kommentar zum Steuergeheimniss, Berlin, 1974
Moessbauer HH, Der Streitgegenstand im Steuerprozess, Berlin, 1975, c. 8-9
Hoffman-Folkersamb P., Geschichte und Perspektiven des Rechtsbehelfsverfahrens auf dem Gebiet des Steuerrechts in Deutschland, FrankfurtMain, 1991, c. 19
Goutier K., Die Aenderung der Steuerverwaltungsakten nach der AO 1977, FrankfurtMain, Bern, 1983
V.M. Shumilov. Vvedenie v pravovuyu sistemu FRG. Moskva-Bremen, 2001 g.
Yuldashev R.L. Finansovye sudy v Germanii, M., 2000, s.24
Federativnaya respublika Germaniya. Konstitutsiya i zakonodatel'nye akty”, Moskva, 1991 g.
N.A. Poponova, Kontrol' za uplatoy nalogov na predpriyatikh FRG, Finansy ¹ 2 1993, s. 70-74
Tipke K., Lang J., Steuerrecht, Koln, 1998
Tipke K., Das Steuerrecht in der Rechtsordnung, Juristenzeitung, ¹ 18, 1975, c. 559
Tipke K., Neukodifukation des allgemeinen Steuerrechts in der AO 1977, Juristenzeitung, ¹ 22 1976, c. 705-706
Correct link to this article:
just copy this link to clipboard