Vorschrift wegen Kompliziertheit verfassungswidrig

Was dieser Superbundesfinanzminister namens Lafontaine in seiner nur viermonatigen Amtszeit um die Jahreswende 1998/99 angerichtet hat, beschäftigt bis heute die Gerichte: Er hat das sog. "Steuerentlastungsgesetz 1999/2000/2002" zu verantworten, das - anders als der Name vermuten lässt - eine Vielzahl von Steuerverschärfungen enthielt, die die Bürger viel Geld gekostet haben. Zahlreiche Regelungen wurden inzwischen als verfassungswidrig beurteilt und wieder abgeschafft. Eine dieser Vorschriften hält der Bundesfinanzhof jetzt allein wegen ihrer Kompliziertheit und Unverständlichkeit für verfassungswidrig und sogar für nichtig. Ein bisher einmaliger Vorgang!

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1. Bundesfinanzhof: Die Steuervorschrift ist verfassungswidrig

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Was tun?

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2. Bundesverfassungsgericht: Verweigerung der Entscheidung

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3. Was die Mindestbesteuerung mit begrenzter Verlustverrechnung besagt

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4. Wenn Sie das Corpus delicti begutachten wollen

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Mindestbesteuerung und begrenzter Verlustausgleich nach § 2 Abs. 3 EStG

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Begrenzter Verlustabzug nach § 10d EStG

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5. Was Oskar sonst noch "geleistet" hat - in nur einem einzigen Gesetz

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