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This is the General Report for the United States on the theme of “Surcharges and Penalties in Tax Law” for the 2015 meeting of the European Association of Tax Law Professors in Milan, Italy. The Report addresses questions relating to the treatment of civil penalties, criminal penalties and...
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USA und Deutschlands betrachtet. In den USA wurde mit der Steu erreform von 1986 eine gesetzliche Grundlage für die …
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