Steuerliche Behandlung von Altersvorsorgeaufwendungen und Altersbezügen unter besonderer Berücksichtigung des Alterseinkünftegesetzes (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Fachhochschule Dortmund, 40 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: In seinem Urteil vom 6. März 2002 hat das Bundesverfassungsgericht entschieden, dass die unterschiedliche Besteuerung der Beamtenpensionen nach § 19 EStG und der Renten aus der gesetzlichen Rentenversicherung nach § 22 Nr. 1 Satz 3 Buchst. a EStG mit dem Gleichheitsgrundsatz des Art. 3 Abs. 1 GG seit dem Jahr 1996 unvereinbar ist und verpflichtete deshalb den Gesetzgeber, spätestens mit Wirkung ab dem 1. Januar 2005 eine verfassungskonforme Neuregelung zu treffen, um eine Gleichbehandlung aller Versorgungsempfänger sicherzustellen.

Steuerliche Behandlung von Altersvorsorgeaufwendungen und Altersbezügen unter besonderer Berücksichtigung des Alterseinkünftegesetzes (German Edition) by Julia Golka

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