Law

Verfassungsrecht. Steuerrecht

Verfassungsrecht. Steuerrecht

Section: Rulings
JuristenZeitung (JZ)

Volume 66 (2011) / Issue 8, pp. 422-426 (5)

6,00 € including VAT

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DOI: 10.1628/jz-2011-0041

Die Vorlage des IX. BFH-Senats an das BVerfG enthält grundsätzliche verfassungsrechtliche Ausführungen zum Verhältnis von Rechtsprechung und Exekutive. Zu diesen sah sich der Senat durch die Verwaltungspraxis des Umgangs mit einer BFH-Entscheidung veranlasst, die der Auffassung des Bundesministeriums der Finanzen entgegenstand. Christian Starck (JZ 2011, 426) stimmt der Entscheidung zu und erläutert den steuerrechtlichen Hintergrund der Vertrauensschutz-Problematik des Falles.

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