About this article
Published Online: Apr 28, 2018
Page range: 109 - 125
DOI: https://doi.org/10.1515/wrlae-2015-0055
© Wroclaw Review of Law, Administration &Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Fritz Lang
Professor for Income Tax Law and International Fiscal Law, Head of Department of Tax Administration, Meissen University of Applied Administrative Sciences, Centre for Continuing Education, Herbert-Böhme-Straße 11, 01662Meißen, Germany