Verfassungsrechtliche Legislativpflichten im Umsatzsteuerrecht

The book looks at the entrepreneur's duties in the VAT process from a fundamental rights perspective. It is shown that the existing procedural instruments for risk shielding are deficient and, in particular, that the predominantly administrative-economically motivated cause of the engagement urges legislative relief for the entrepreneur on a constitutional level. Based on the legal consequences of violations of fundamental rights and the rule of equality identified in the course of the examination, a „bound“ legislative discretion is derived, which only allows the creation of a VAT-specific information statute to suffice as a means of creating a constitutional legal situation.