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


  • Wilfried Wagner


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.

Suggested Citation

  • Wilfried Wagner, 2004. "Das Mehrwertsteuersystem in der Auslegung der Finanzgerichtsbarkeit unter dem Gesichtspunkt des Rechtsschutzes," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 21-27, January.
  • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:02:p:21-27

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    Umsatzsteuer; Steuerrecht; Steuerrechtsprechung; Steuer; Deutschland;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law


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