
Die interpolierende Betrachtungsweise als lastengerechtes Absehen von Besteuerung.
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Beschreibung
»Interpolation as an Ability-to-Pay-Compliant Refrain from Taxation. An Analysis of the Interpolation of Tax Exemption Provisions in Real Estate Transfer Tax Law«: Interpolation is a method developed by the Federal Tax Court to apply tax exemptions of the Real Estate Transfer Tax Act beyond their wording. The work raises the question of a methodologically and systematically viable reasoning for this. Based on the justification of the real estate transfer tax against the constitutional background of the ability-to-pay principle, the work develops its own approach to interpolation, for which the tax exemptions are categorized according to their function. von Heck, Johannes
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Über den Autor
Johannes Heck studied law at Saarland University from 2012 to 2017. Afterwards, he worked as a research assistant at the Chair of Constitutional and Administrative Law, German and European Finance and Tax Law there. Since September 2020, he has been completing his legal clerkship at the Saarland Higher Regional Court.
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