A B C D E F G H I J K L M N O P R S T U V W Y Z
Unionsrechtliche Würdigung des deutschen Erbschaftsteuerrechts
Dr. Jan Niklas Bittermann, Dr. Johannes Lau, Dr. Sebastian Brinkmann (Hg.)
Band 2 | Unionsrechtliche Würdigung des deutschen Erbschaftsteuerrechts
Obwohl sich die Rechtsprechung bereits seit zwanzig Jahren mit der Europarechtskonformität des deutschen Erbschaftsteuerrechts befasst, steht diese Thematik im Schrifttum regelmäßig im Schatten der Analyse des Ertragsteuerrechts. Der Autor setzt sich daher grundlegend mit der Unionsrechtskompatibilität des Erbschaftsteuerrechts und den dafür relevanten Bestimmungen der europäischen Verträge auseinander. Der erste Teil der Arbeit behandelt die allgemeinen Vorgaben des Europarechts, die der Gesetzgeber im Erbschaftsteuerrecht zu beachten hat. Dabei geht der Autor insbesondere auf die Grundfreiheiten und das europäische Beihilfenverbot ein. Im zweiten Teil der Dissertation werden ausgewählte Vorschriften des Erbschaftsteuerrechts auf ihre Unionsrechtswidrigkeit hin untersucht und Handlungsempfehlungen zu einer europarechtskonformen Ausgestaltung gegeben.
mehr anzeigen weniger anzeigen
59,90 € *
zur Schriftenreihe
9783863761868
Merken
200 @ Lexicon
HTTP status 200
Controller Shopware_Controllers_Frontend_Lexicon :: Detail
Controller class Shopware_Controllers_Frontend _Lexicon
Is logged in? no
0.611 s
Total time 0.611 s
33 MB
Peak memory usage 33 MB
PHP memory limit 9192MB
Guest
Template
Template frontend/plugins/lexicon/detail.tpl frontend/plugins/seo/index.tpl frontend/plugins/six_readmore_text/index.tpl frontend/plugins/six_readmore_text/text.tpl frontend/dreisc_menu/index/header.tpl frontend/dreisc_menu/index/index.tpl
Template folders /var/www/clients/client1/web2/web/optimedien/themes/Frontend/OptitennTheme/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/NimbitsExtraChanges/Resources/views/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Core/ViisonPickwareERP/Views/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Backend/ViisonDropShipping/Views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/BookSeries/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/CbaxLexiconResponsiveSW5/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/IesLazyLoading/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/NeonContentCreator/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/NimbitsArticleFromForm/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/NimbitsFormStyles/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/NimbitsLocationAutofill/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/NimbitsSecureUpload/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/SwagBundle/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/SwagFuzzy/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/SwagNewsletter/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/SwagPaymentPayPalUnified/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/SwagPromotion/Resources/views/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Frontend/MillRatingSlider/Views/responsive/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/SwagAdvancedCart/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/SwagTicketSystem/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/saltyPerformanceAnalysis/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/MillIndexRouting/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/SwagBusinessEssentials/Resources/views/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Frontend/IdeeMediaAuthor/Views/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Frontend/IdeeAddText/Views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/NimbitsArticleQuestions/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/NimbitsProductSuccessor/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/NimbitsVariantDescription/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/OptitennExtras/Resources/views/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Frontend/DreiscCms/Views/responsive/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/DreiscSeo/Views/responsive/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/IdeeContacts/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/NimbitsArticlePDFs/Resources/views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/PdweContentGallery/Resources/views/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Default/Core/PaymentMethods/Views/responsive/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Frontend/LoyxxCategorySidebar/Views/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Backend/WbmAlsoBought/Views/responsive/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/OncoTextFacet/Resources/views/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Frontend/SixReadmoreText/Views/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/AntRegistrationUpload/Resources/views/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Frontend/OnCoPowerFilter/Views/responsive/ /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Frontend/DreiscMenu/Views/_default/ /var/www/clients/client1/web2/web/optimedien/themes/Frontend/Responsive/ /var/www/clients/client1/web2/web/optimedien/themes/Frontend/Bare/
Plugin folders /var/www/clients/client1/web2/web/optimedien/engine/Shopware/Plugins/Community/Backend/ViisonDHL/ViisonCommon/Subscribers/../Classes/SmartyPlugins/ /var/www/clients/client1/web2/web/optimedien/engine/Library/Enlight/Template/Plugins/ /var/www/clients/client1/web2/web/optimedien/engine/Library/Smarty/plugins/ /var/www/clients/client1/web2/web/optimedien/custom/plugins/FroshProfiler/Resources/smarty/ /var/www/clients/client1/web2/web/optimedien/themes/Frontend/OptitennTheme/_private/smarty/ /var/www/clients/client1/web2/web/optimedien/themes/Frontend/Responsive/_private/smarty/ /var/www/clients/client1/web2/web/optimedien/themes/Frontend/Bare/_private/smarty/
Cache folder /var/www/clients/client1/web2/web/optimedien/var/cache/production_201912171122/templates/blocks/
Compile folder /var/www/clients/client1/web2/web/optimedien/var/cache/production_201912171122/templates/blocks/
Events
registered events 1453
called events 2260
68 in 0.0005 ms
Cache Calls 68
Total time 0.0005 ms
Cache hits 66 / 66 (100%)
Cache writes 1
Database
Database Queries 670
Query time 0.0264 s
5.6.4
Environment production
PHP version 7.3.1   View phpinfo()
PHP Extensions xdebug accel
PHP SAPI fpm-fcgi
Cart