Liknande böcker
Delinquenz und Geldsanktion im Einkommensteuerrecht. : Sanktionsabzugsverbote, Strafverteidigungskosten und Übernahme von Sanktionen durch den Arbeitgeber.
Bok av Marius Plum
»The Handling of Delinquency and Monetary Penalties in the German Income Tax Act«Objects of the investigation are the deduction prohibitions for monetary sanctions within the German (Corporate) Income Tax Act, in particular their system-compatible justification, the extent of their application area and the legal consequences of a reimbursement of employees' sanctions and criminal defence costs by employers - on either side. It includes special regard to the legal concept of »predominant operational interests« of employers, which suspends the income tax in particular cases.