ALMANYA’DA VERASET VE İNTİKAL VERGİSİ UYGULAMASI VE BU ALANDA YAPILAN SON YASAL DEĞİŞİKLİKLER

Year 2009, Volume: 58 Issue: 3, 579 - 614, 01.09.2009

İdris Hakan Furtun

https://doi.org/10.1501/Hukfak_0000001580

Abstract

Bu çalışma Alman veraset ve bağışlama vergisi ile bu vergilere dair son yasal düzenlemeler hakkındadır. Bu bağlamda Alman veraset ve bağışlama vergisinin nitelikleri ve temel unsurları anahatları ile incelenmiş ve bu vergi ile ilgili son yasal düzenleme hükümleri kısaca açıklanmıştır

Keywords

Vergi Hukuku, veraset ve intikal vergisi, Alman veraset ve intikal vergisinin nitelikleri, Alman Veraset ve Bağışlama Vergisi Kanunu’nun yapısı ve temel unsurları, Veraset Vergisi

Application of Inheritance and Accessions Tax in Germany and the Latest Legal Amendments in this Field

Abstract

This article is about the German Inheritance and Accessions Tax, including the latest legal regulations in Germany, concerning the inheritance and accessions tax. In this context, the characteristics and basic elements of the German Inheritance and Accessions Tax are substantially analyzed and the provisions of the latest amending act are briefly explained

Keywords

Tax law, inheritance and accessions tax, characteristics of German inheritance and accessions tax, Structure and Basic Elements of German Act on inheritance and accessions tax, explanations regarding

References

• • Dietrich Grasshoff, Steuerrecht 2009 5. Auflage, Verlag C.H. Beck, München 2009.
• • Hans-Wolfgang Arndt, Siegfried Zierlinger, Steuerrecht, Schaeffers Grundriss des Rechts und der Wirtschaft Abteilung II. Öffentliches Recht Band 39/1 74. Tausend, Verlag Decker & Müler, Heidelberg 1991.
• • Klaus Tipke, Joachim Lang, Steuerrecht 17. völlig überarbeitete Auflage, Verlag Dr. Otto Schmidt, Köln 2002. İNTERNET KAYNAKLARI
• • www.bundesfinanzministerium.de.
• • www.gesetze-im-internet.de. • www.bverfg.de.