Hey, Johanna (2016). Realitätsgerechtigkeit von Typisierungen als verfassungsrechtliches Problem der Niedrigzinsphase – Zur Verfassungswidrigkeit von § 238 AO und § 6a Abs. 3 Satz 3 EStG. Finanz-Rundschau Ertragsteuerrecht : FR, 98 (11). pp. 485-496. Otto Schmidt. ISSN 0940-452X
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Link to the document: https://www.wiso-net.de/document/BLIS__E2DF0DCB720...
| Item Type: | Journal Article | ||||||||
| Creators: |
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| URN: | urn:nbn:de:hbz:38-555340 | ||||||||
| Journal or Publication Title: | Finanz-Rundschau Ertragsteuerrecht : FR | ||||||||
| Volume: | 98 | ||||||||
| Number: | 11 | ||||||||
| Page Range: | pp. 485-496 | ||||||||
| Date: | 2016 | ||||||||
| Publisher: | Otto Schmidt | ||||||||
| ISSN: | 0940-452X | ||||||||
| Language: | German | ||||||||
| Faculty: | Faculty of Law | ||||||||
| Divisions: | Faculty of Law > Öffentliches Recht > Professur für Steuerrecht | ||||||||
| Subjects: | Law | ||||||||
| Refereed: | Yes | ||||||||
| URI: | http://kups.ub.uni-koeln.de/id/eprint/55534 |
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