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Die Revisionszulassungsgruende Gemae 115 ABS. 2 Nrn. 1 Und 2 Fgo Und Ihre Darlegung Im Rahmen Der Nichtzulassungsbeschwerde (Bochumer Schriften Zum Steuerrecht) (German Edition)

Penned By Pascal Thebrath
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Die Revisionszulassungsgruende Gemae 115 ABS. 2 Nrn. 1 Und 2 Fgo Und Ihre Darlegung Im Rahmen Der Nichtzulassungsbeschwerde (Bochumer Schriften Zum Steuerrecht) (German Edition)

Penned By Pascal Thebrath
4.85 73,490 Ratings
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Editor's Note:
Gegenstand des Buches ist die Nichtzulassungsbeschwerde (NZB), der in einer nur zweistufigen Finanzgerichtsbarkeit erhebliche Bedeutung zukommt und deren Zahl in der Gerichtspraxis die der Revisionen seit Jahren deutlich ubertrifft. Gleichzeitig stehen einer enorm hohen Zahl erfolgloser NZBen uber Jahre hinweg aber durchschnittlich nur ca. 13 % erfolgreiche NZBen gegenuber. Die daraus ersichtliche ausserst restriktive Zulassungspraxis des BFH ist dem Autor zufolge jedoch im Hinblick auf einen "effektiven zweitinstanzlichen Finanzrechtsschutz "nicht hinnehmbar. Vielmehr besteht das Bedurfnis und die Notwendigkeit einer erweiterten sowie individualrechtsschutzgewahrenden verfassungskonformen Auslegung der Revisionszulassungsgrunde des 115 Abs. 2 Nrn. 1 und 2 FGO und einer Lockerung der Anforderungen an das Begrundungsniveau einer NZB."

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Released June 30, 2015
Identifier (ISBN) 26363889
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Pascal Thebrath
The Mind Behind the Work
Pascal Thebrath

Pascal Thebrath is a writer and avid reader based in the Pacific Northwest. Before pursuing writing full-time, they spent over a decade working in education. When not working on their next book, Pascal Thebrath can usually be found hiking with their dog or trying out new coffee shops in their neighborhood.

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