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Struktur, Entwicklung und Begriff der Verbrauchsteuern

Author: Dirk Müller
Publisher: Berlin : Duncker & Humblot, ©1997.
Series: Schriften zum Steuerrecht, Bd. 53.
Edition/Format:   Print book : GermanView all editions and formats
Summary:
The German excise duties: their common structure, their objects, how they arise, their historical development. The book shows, that the German legislature is, when pushed by the EC, actually able to set up tax laws in a structured way. Also usable as a reference book for tax experts who are not too familiar with excise duties.
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Document Type: Book
All Authors / Contributors: Dirk Müller
ISBN: 342808845X 9783428088454
OCLC Number: 40899226
Description: 154 pages ; 23 cm.
Series Title: Schriften zum Steuerrecht, Bd. 53.
Responsibility: von Dirk Müller.

Abstract:

The German excise duties: their common structure, their objects, how they arise, their historical development. The book shows, that the German legislature is, when pushed by the EC, actually able to set up tax laws in a structured way. Also usable as a reference book for tax experts who are not too familiar with excise duties.

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