Der Steuererlass aus Verfassungsgründen

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»The Tax Waiver for Constitutional Reasons - on the Content of a Dogmatic Category in the Case Law in Tax Matters« The condition of the hardship provisions of §§ 163, 227 of the Tax Code is the unfairness of the assessment and/or collection of the tax. The present work systematizes the case groups for tax remission. In addition, this work develops a new approach by characterising the case group of tax remission for constitutional reasons in more detail and thus making it manageable in practice.