Die Mitteilungspflicht für grenzüberschreitende Steuergestaltungen im Spannungsverhältnis zu den beruflichen Rechten und Pflichten der Intermediäre
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Produktbeschreibung
'The Reporting Obligation for Cross-Border Tax Arrangements in Tension with the Professional Rights and Obligations of Intermediaries': Since the introduction of the reporting obligation for cross-border tax arrangements based on a European directive, intermediaries have been required to disclose legal but undesirable arrangements to the Federal Central Tax Office. The author examines the legal regulations for conflicts with the professional rights and obligations of intermediaries. This is followed by a comprehensive examination of the compatibility of the reporting obligation with the relevant higher-ranking constitutional and primary EU law.