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Gerrit Frotscher, Vera de Hesselle - Comparison of Brazilian and German Tax Systems

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Gerrit Frotscher (ed.), Vera de Hesselle (ed.)

Comparison of Brazilian and German Tax Systems

Series: Schriften des Interdisziplinären Zentrums für Internationales Finanz- und Steuerwesen - International Tax Institute - der Universität Hamburg

Volume 54 2024

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Célia Maria da Silva Carvalho, Olga Milanin, Elizabeth Martos Somessari, Patrícia Siqueira Varela, José Maurício Conti, Roberto Biava Júnior, Luiza Mendes Correa, Rodrigo Frota da Silveira, Nils Peters, Vera de Hesselle Chapter VI: Tax and Environment S. 269-320

„… Luftverkehrsteuer, p. 6, https://www.infras.ch/media/filer_public/d3/de/d3de69df-a4d9-4d4c-9367-60237b62b815 …” „… to § 10b (1) sen‐tence 1 of the Income Tax Act (EStG). Income tax privileges for donationsto …” „… number 6 sentence 2 of the Income Tax Act (EStG), benefitsevery employee and businessman according to the …”

Ana Carolina Monguilod, Marion Frotscher, Juliana Midori KutekenStephanie, Kathrin Jensen, Sylvia Quintão Leite, Luís Flávio Neto, Victor Borges Polizelli Chapter II: Business taxation under the absence of a Double Taxation Treaty S. 65-126

„… registeredoffice (Sitz)6 is located in Germany. According to sec. 1 of the GermanCorporate Income Tax Act, legally …” „… : https://www.gesetze-im-internet.de/englisch_ao/englisch_ao.html#p0088Accessed February 02nd, 2022.6 Registered office is defined in section 11 of the German General …” „… immovable property(nr. 6 and 8), unless the gain occurs on a regular basis and can constitutecommercial …”

Alberto Macedo, Melina Rocha, Antonio Alcoforado, Michel Braun, Charles McNaughton, Peter Scheller, Cristiane Pires McNaughton, Raquel Vieira Mendes, Daniel de Paiva Gomes, Renato Nunes, Eduardo de Paiva Gomes, Thiago Silva, Ivan Ozai, Tobias Tiemann, José Eduardo de Paula Saran Chapter V: Taxation of the Digital Economy S. 217-268

„… 2304.1.2.2. German VAT 2304.1.2.2.1. Distance Selling Rules (B2C) 2304.1.2.2.2. Inward Transport of Goods (B2 …” „… C) 2314.1.2.2.3. Deliveries through an Electronic Interface 2324.1.2.2.4. Distinction between B2C …” „… and B2B-transactions 2324.1.2.2.5. Transactions by German Trading and Retail Companies 2334.1.3 …”

Ana Marcia Silva Pinheiro Royo, Eduardo de Paiva Gomes, André Felix Ricotta de Oliveria, Marta Castelon, Andréia Fogaca Rodrigues Maricato, Michelle Huber, Carsten Schmidt, Mirlles Humberto Ruben Luneta, Celia Maria de Souza Murphy, Richard Lebro, Daniel de Paiva Gomes, Sebastian Stephan Hoffmann Chapter III Transfer prices S. 127-178

„… vonEinkünften gemäß § 1 AStG, IV B 5 - S 1341/19/10017 :001, Bundesministerium derFinanzen, July 14th, 2021.6 …” „… interest barrier is regulated in the Income Tax Act (EStG)and the Corporation Tax Act (KStG) (§ 4h EStG in …” „… business transac‐tions between domestic and foreign related parties.6 The German tax au‐thorities …”

doi.org/10.5771/9783748940197

Federal Constitutional Court - Decisions of the Bundesverfassungsgericht - Federal Constitutional Court - Federal Republic of Germany

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Federal Constitutional Court (ed.)

Decisions of the Bundesverfassungsgericht - Federal Constitutional Court - Federal Republic of Germany

2013

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BVerfGE 6, 55 Order of the First Senate of 17 January 1957 – 1 BvL 4/54 “Taxation of households case” Article 6.1 of the Basic Law is a fundamental provision (binding value decision) and currently binding constitutional law S. 1-19

„… conjunction with § 6.1; see Strutz, Komm. z. EStG 1925, vol. 2, 1929, notes 2 and 21 re § 22, pp. 136-137 …” „… No. 1 BVerfGE 6, 55 of 17 January 1957 – 1 BvL 4/54 – “Taxation of households case” HEADNOTES: 1 …” „… general principle of equality (Article 3.1 of the Basic Law). 1 5. Article 6.1 of the Basic Law is not …”

BVerfGE 108, 351 Order of the First Senate of 7 October 2003 – 1 BvR 246/93, 2298/94 “Case relating to the splitting advantage in case of spousal maintenance” Unconstitutionality of the consideration of fiscal advantages from a new marriage of a person obliged to provide maintenance in the assessment of the maintenance payable to the former spouse S. 669-680

„… Stuttgart Higher Regional Court of 27 October 1994 – 16 UF 181/94 –, b) the judgment of the Waiblingen Local …” „… – violates the complainant’s fundamental right under Article 6.1 of the Basic Law (Grundgesetz – GG). The …” „… the fundamental right of 669 the complainant re 1 under Article 6.1 of the Basic Law. The judgments …”

BVerfGE 106, 166 Order of the First Senate of 29 October 2002 – 1 BvL 16, 17/95, 16/97 “Case involving the advantage acquired through additional counted children” Decision regarding the equal treatment of different forms of family under the law on child benefit S. 577-590

„… 1995 (S 5 Kg 31/94) – 1 BvL 16/95 –, b) of the Magdeburg Social Court of 31 May 1995 (S 5 Kg 33/94) – 1 …” „… incompatible with Article 3.1 of the Basic Law, the Social Court also with Article 6.1 and 6.5 of the Basic Law …” „… sentences 1 to 3 of the Income Tax Act (Einkommensteuergesetz – EStG) applied from 1 January 1996 onwards to …”

BVerfGE 99, 216 Order of the Second Senate of 10 November 1998 – 2 BvR 1057, 1226, 980/91 “Equalisation of family burdens case” Exclusion of parents living in marital community from tax deduction of childcare costs as an extraordinary expense resulting from gainful employment and from granting of the household allowance S. 402-419

„… (Einkommensteuergesetz – EStG) in conjunction with § 53b.1 and § 32.3 and 32.4 of the Income Tax Act in the version …” „… BVerfGE 57, 170 (178); 80, 81 (91)). b) The duty of bringing up their children (Article 6.2 sentence 1 of …” „… exercise of parental rights in a marital child-raising community (Article 6.1 and 6.2 of the Basic Law). b …”

doi.org/10.5771/9783845237534

Christiane Trüe, Lydia Scholz - The EU Green Deal and its Implementation

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Christiane Trüe (ed.), Lydia Scholz (ed.)

The EU Green Deal and its Implementation

2023

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Tax and Environment in Brazil and Germany S. 105-120

„… fixed in § 10b section 1 sentence 1 Income Tax Act (EStG) within the same limits, so that donating …” „… –, BVerfGE 143, 246-396, ECLI:DE: BVerfG:2016:rs20161206.1bvr282111, marginal number 283.4 Seer in …” „… law.6Non-profit activities are divided into three areas, the charitable administration, the asset …”

doi.org/10.5771/9783957104205

Tatyana Filipova - The Concept of Integrated Financial Supervision and Regulation of Financial Comglomerates in Germany and the United Kingdom

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Tatyana Filipova

The Concept of Integrated Financial Supervision and Regulation of Financial Comglomerates in Germany and the United Kingdom

Series: Europäisches Wirtschaftsrecht

Volume 48 2007

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Ratio for formation of financial conglomerates S. 38-42

„… to § 10 I No. 2“a” of the Einkommmensteuergesetz, EStG (Income Tax Act) is a special expense that is …” „… payable at the earliest twelve years after the end of the contract contribution, is not taxable under EStG …” „… § 20 I No. 6. The investment environment and tax system have encouraged private pension funds and given …”

doi.org/10.5771/9783845200347

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mrev management revue

Browse Volumes: mrev management revue

mrev Volume 34 (2023) Issue 4 ISSN Online: 1861-9908

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Dorothea Alewell, Ricarda Reich Uberisation of Private Homes? Workplace Location and the Distribution of Workplace Costs Between Employers and Employees – the German Case S. 361-393

„… ), 1524–1541. https://doi.org/10.1037/0021-9010.92.6.1524Gariety, B. S., & Shaffer, S. (2007). Wage …” „… 73-6ead-490d-934a-0973680403edKurland, N. B., & Egan, T. D. (1999). Telecommuting: Justice and and …” „… (§ 2 (4) Corona-ArbschV, version from 21.01.2021, § 28b (7) IfSG, version from 23.04.2021, § 28b (4 …”

doi.org/10.5771/0935-9915-2023-4

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