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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Tax laws are interpreted with the same methods as other laws. The general canon of interpreting methods so applies. The most important and substantial principle of taxation in Germany is the ability to pay principle; it has to be regarded by the interpreter. In the case of a difference between the interpretation of the wording and the interpretation of the purpose in Germany the answer as to which interpretation of tax law is more important is differentiated. If the wording and the purpose of a law differ from one another, the purpose of the law takes priority, if it is somehow compatible with the wording. If the wording and the purpose are incompatible with each other the question whether there exists an “interpretation against the wording” arises. The Federal Finance Court considers this possible. But this is rather a question of the judicial development of the law?and then according to its own requirements and limits. An interpretation of a statute in a way that is contrary to its wording is basically prohibited. But this assertion is only the policy. The Federal Finance Court holds that as an exception the interpreter may interpret a statute against its wording if the exact interpretation of the wording is contrary to the sense intended or if otherwise accepted ways of interpretation require it. Outer limitations accordingly are those limitations which derive from outside the body of the law. Under this aspect the interpretation also finds its limit in higher ranked law: the interpretation for the Member States of the European Union like Germany ends with the provisions of the Union Law. The limit of the interpretation of tax law can also be found in the public international law. Finaly the interpretation of tax law finds - like the interpretation of every other law too?its limits first and foremost in the constitution. If the interpretation of a tax law leads to a result that contradicts the constitution it is no allowed to take this result as a basis. The law applicant must choose an interpretation that is in accordance with the constitution instead.
목차
Ⅰ. Fundamentals
Ⅱ. Methods of interpretation
Ⅲ. The purpose of a tax regulation and its role in the process of interpretation
Ⅳ. The scope of the substantial taxation principle in Germany
Ⅴ. Further criteria for the interpretation of laws
Ⅵ. The relationship between the interpretation of the wording and the interpretation of the aim of a tax statute
Ⅶ. Limitations of tax law interpretation in Germany
Ⅷ. Principle of constitutionally conforming interpretation
References
〈Abstract〉
참고문헌 (54)
참고문헌 신청
1. [학술지(정기간행물)] - L. Adamovich / 2001 / Österreichisches Staatsrecht Vol. I:Grundlagen
2. [단행본] - H. Bethge / 2013 / Klein and Bethge, Kommentar zum BVerfGG
3. [단행본] - K. A. Bettermann / 1986 / Die verfassungskonforme Auslegung Grenzen und Gefahren
4. [단행본] - K.-D. Drüen / / Kommentar zur AO/FGO(Cologne) : 4 ~
5. [단행본] - J. Englisch / 2012 / Steuerrecht
2. [단행본] - H. Bethge / 2013 / Klein and Bethge, Kommentar zum BVerfGG
3. [단행본] - K. A. Bettermann / 1986 / Die verfassungskonforme Auslegung Grenzen und Gefahren
4. [단행본] - K.-D. Drüen / / Kommentar zur AO/FGO(Cologne) : 4 ~
5. [단행본] - J. Englisch / 2012 / Steuerrecht
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