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Das Mehrwertsteuersystem in der Auslegung der Finanzgerichtsbarkeit unter dem Gesichtspunkt des Rechtsschutzes


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  • Wilfried Wagner
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    Dr. Wilfried Wagner, Vorsitzender Richter beim BFH München, zeigte auf, welchen Beitrag die Finanzgerichtsbarkeit zur Fortentwicklung der Mehrwertsteuergesetzgebung leisten kann. Die Verlagerung der Steuerschuldnerschaft auf den Leistungsempfänger zur Bekämpfung des Mehrwertsteuerbetrugs halte er nicht generell, sondern nur für Ausnahmetatbestände für sinnvoll. Seiner Ansicht nach stellt die Ist-Besteuerung eine geeignetere Problemlösung dar.

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    Bibliographic Info

    Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

    Volume (Year): 57 (2004)
    Issue (Month): 02 (01)
    Pages: 21-27

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    Handle: RePEc:ces:ifosdt:v:57:y:2004:i:02:p:21-27

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    Related research

    Keywords: Umsatzsteuer; Steuerrecht; Steuerrechtsprechung; Steuer; Deutschland;

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