{"id":8415,"date":"2023-10-17T13:14:44","date_gmt":"2023-10-17T11:14:44","guid":{"rendered":"https:\/\/www.kanzlei-steinwachs.de\/droit-fiscal\/"},"modified":"2023-10-21T11:50:33","modified_gmt":"2023-10-21T09:50:33","slug":"droit-fiscal","status":"publish","type":"page","link":"https:\/\/www.kanzlei-steinwachs.de\/fr\/droit-fiscal\/","title":{"rendered":"Droit fiscal"},"content":{"rendered":"

[vc_row content_width=\u00a0\u00bbgrid\u00a0\u00bb content_aligment=\u00a0\u00bbcenter\u00a0\u00bb triangle_shape=\u00a0\u00bbno\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1696926719838{padding-bottom: 10px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00a0\u00bb][vc_column]

\n\t
<\/div>\n\t\t
\n\t\t\t \t\t\t\t\t\t<\/div>\n\t
<\/div>\n<\/div>\n[\/vc_column][\/vc_row][vc_row triangle_shape=\u00a0\u00bbno\u00a0\u00bb][vc_column][vc_column_text css=\u00a0\u00bb.vc_custom_1697541333827{padding-top: 10px !important;}\u00a0\u00bb]Le droit fiscal fait partie du droit public et comprend l’ensemble de toutes les normes juridiques relatives \u00e0 la d\u00e9termination et \u00e0 la perception des imp\u00f4ts.<\/p>\n
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[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1697541347824{margin-bottom: 0px !important;padding-top: 20px !important;padding-bottom: 1px !important;}\u00a0\u00bb]Le terme imp\u00f4t est l\u00e9galement d\u00e9fini dans le droit fiscal \u00e0 l’article 3 du Code des imp\u00f4ts. En bref, les imp\u00f4ts sont des avantages mon\u00e9taires que l’\u00c9tat (f\u00e9d\u00e9ral ou \u00e9tatique) peut exiger de ses citoyens, qui servent g\u00e9n\u00e9ralement \u00e0 financer l’\u00c9tat et la communaut\u00e9. Contrairement \u00e0 d\u2019autres pr\u00e9l\u00e8vements publics tels que les droits ou les cotisations, les citoyens ne re\u00e7oivent aucune compensation fiscale. <\/p>\n

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[\/vc_column_text][\/vc_column][\/vc_row][vc_row triangle_shape=\u00a0\u00bbno\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1697800330572{padding-top: 30px !important;}\u00a0\u00bb el_class=\u00a0\u00bball-least-pages\u00a0\u00bb][vc_column][vc_row_inner css=\u00a0\u00bb.vc_custom_1697455935676{padding-bottom: 10px !important;}\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2″]\n

\n\tDas Steuerrecht ist durch folgende Grunds\u00e4tze gepr\u00e4gt, welche insb. der Steuergerechtigkeit dienen:<\/h2>[vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb]
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  • Besteuerung nach Leistungsf\u00e4higkeit als tragendes Prinzip<\/li>\n
  • Gleichm\u00e4\u00dfigkeit der Besteuerung, Gleichbehandlungsgrundsatz<\/li>\n
  • Wahrung des Sozialstaatsprinzips im Steuerrecht<\/li>\n
  • Gesetzm\u00e4\u00dfigkeit der Besteuerung (gesetzliche Regelungen zwingend erforderlich<\/li>\n<\/ul>\n
    \n
    <\/div>\n<\/div>\n<\/div>[vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1697541450938{padding-top: 10px !important;}\u00a0\u00bb]<\/p>\n
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    La l\u00e9gislation fiscale allemande est l\u2019une des plus compliqu\u00e9es au monde. Le droit fiscal se trouve notamment dans le Code des imp\u00f4ts (AO), ainsi que dans de nombreuses lois individuelles diff\u00e9rentes, qui contiennent par exemple les faits imposables respectifs (par exemple la loi sur l’imp\u00f4t sur le revenu, la loi sur la taxe sur les ventes, etc.). En outre, le droit fiscal allemand se caract\u00e9rise par un grand nombre de jurisprudence en mati\u00e8re de droit fiscal. Le droit europ\u00e9en (par exemple les r\u00e9glementations de l’UE) doit souvent \u00e9galement \u00eatre pris en compte dans le droit fiscal. En raison de la nature ing\u00e9rable et complexe de la question, le droit fiscal est difficile \u00e0 comprendre pour les profanes et un expert tel qu’un conseiller fiscal ou un avocat doit toujours \u00eatre consult\u00e9. <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

    [\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2″][vc_single_image image=\u00a0\u00bb1425″ img_size=\u00a0\u00bbfull\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row triangle_shape=\u00a0\u00bbno\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1697800342163{padding-top: 30px !important;}\u00a0\u00bb el_class=\u00a0\u00bball-least-pages1″][vc_column][vc_row_inner css=\u00a0\u00bb.vc_custom_1697455935676{padding-bottom: 10px !important;}\u00a0\u00bb][vc_column_inner]\n

    \n\tZu den Themen von Auseinandersetzungen im Steuerrecht geh\u00f6ren unter anderem<\/h2>[vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb]
      \n
    • declaration d’imp\u00f4ts<\/li>\n
    • V\u00e9rification fiscale<\/li>\n
    • Planification fiscale dans les entreprises<\/li>\n
    • Opposition \u00e0 l’avis d’imposition<\/li>\n
    • Enqu\u00eate fiscal<\/li>\n
    • Divulgation de soi<\/li>\n<\/ul>\n<\/div>[vc_empty_space][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row triangle_shape=\u00a0\u00bbno\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1697455870159{padding-bottom: 50px !important;}\u00a0\u00bb][vc_column]\n

      \n\tAbschluss<\/h2>[vc_column_text css=\u00a0\u00bb.vc_custom_1697541526769{padding-top: 10px !important;}\u00a0\u00bb]<\/p>\n
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      \n

      Dans les pages suivantes, nous essaierons de vous fournir le plus d’informations possible sur le droit fiscal.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

      [\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1697541536066{padding-top: 10px !important;}\u00a0\u00bb]<\/p>\n

      \n
      \n
      \n
      \n
      \n

      Nous vous recommandons \u00e9galement les pages suivantes en mati\u00e8re de droit fiscal :<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

      [\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

      [vc_row content_width=\u00a0\u00bbgrid\u00a0\u00bb content_aligment=\u00a0\u00bbcenter\u00a0\u00bb triangle_shape=\u00a0\u00bbno\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1696926719838{padding-bottom: 10px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00a0\u00bb][vc_column][\/vc_column][\/vc_row][vc_row triangle_shape=\u00a0\u00bbno\u00a0\u00bb][vc_column][vc_column_text css=\u00a0\u00bb.vc_custom_1697541333827{padding-top: 10px !important;}\u00a0\u00bb]Le droit fiscal fait partie du droit public et comprend l’ensemble de toutes les normes juridiques relatives \u00e0 la d\u00e9termination et \u00e0 la perception des imp\u00f4ts. [\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1697541347824{margin-bottom: 0px !important;padding-top: 20px !important;padding-bottom: 1px !important;}\u00a0\u00bb]Le terme imp\u00f4t est l\u00e9galement d\u00e9fini dans le droit fiscal \u00e0 l’article 3 du Code des imp\u00f4ts. En bref, les imp\u00f4ts sont des avantages mon\u00e9taires que l’\u00c9tat (f\u00e9d\u00e9ral ou \u00e9tatique) peut exiger de ses citoyens, qui servent g\u00e9n\u00e9ralement \u00e0 financer l’\u00c9tat et la communaut\u00e9. Contrairement \u00e0 d\u2019autres pr\u00e9l\u00e8vements publics tels que…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-8415","page","type-page","status-publish","hentry"],"yoast_head":"\nRechtsanwaltskanzlei in Hamburg Berlin Bremen Hannover L\u00fcbeck<\/title>\n<meta name=\"description\" content=\"Rechtsanwaltskanzlei f\u00fcr Arbeitsrecht, Arzthaftung, Mietrecht, Gewerbemietrecht ,Gastronomierecht, Immobilienrecht, Schadensersatz Yachtrecht\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kanzlei-steinwachs.de\/fr\/droit-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rechtsanwaltskanzlei in Hamburg Berlin Bremen 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