Pay in installments of $38.60 with
,
and
Shipping Estimate
USA
- USA
- CAN
- USA
- CAN
Ships within 48 hours · Estimated delivery Sep 20 - Sep 25
Promo Codes Available:
For Your Every Summer RSVP, with Code: SUMMER15
Description
Die Ermessensveranlagung und ihre AuswirkungenDie Ermessensveranlagung durch Steuerbehrden gibt nicht nur Anlass fr kontroverse Diskussionen in der Steuerrechtslehre, sondern war auch wiederholt Auslser von ffentlichen Debatten zur Beurteilung von Einzelfllen. Gleichzeitig stieg die Zahl der Steuerpflichtigen, die nach Ermessen veranlagt werden, in den vergangenen Jahrzehnten an. Viele Einzelprobleme im Kontext der Ermessenseinschtzung in Rechtsprechung und Lehre bleiben jedoch ungeklrt und ein
Die Ermessensveranlagung durch Steuerbehörden gibt nicht nur Anlass für kontroverse Diskussionen in der Steuerrechtslehre, sondern war auch wiederholt Auslöser von öffentlichen Debatten zur Beurteilung von Einzelfällen. Gleichzeitig stieg die Zahl der Steuerpflichtigen, die nach Ermessen veranlagt werden, in den vergangenen Jahrzehnten an. Viele Einzelprobleme im Kontext der Ermessenseinschätzung in Rechtsprechung und Lehre bleiben jedoch ungeklärt und ein griffiges dogmatisches Konzept zu deren Lösung fehlt. Das vorliegende Buch widmet sich diesen Fragen und nimmt die Ermessensveranlagung und deren Entwicklung unter die Lupe. Es erläutert die Grundlagen, Voraussetzungen und Lehrmeinungen zur Thematik, beleuchtet die Durchführung der Ermessensveranlagung und die verschiedenen Schätzungsmethoden mitsamt ihren Schwierigkeiten und beschreibt die Möglichkeiten zur Anfechtung und deren Fallstricke. Ebenfalls widmet sich die Autorin den Rechtsbehelfen zur Abänderung einer Ermessenseinschätzung und ordnet das Instrument in die übrigen Steuerarten, ins Steuerstrafrecht und ins Sozialversicherungsrecht ein. Nicht zuletzt werden Lösungsansätze für die identifizierten kritischen Aspekte präsentiert.
| EAN: | 9783727253676 |
| Farbverschnitt: | Generell werden die Bücher ohne Farbverschnitt geliefert, auch wenn die Abbildungen einen Farbverschnitt zeigen. |
| Auflage: | Auflage, 24001 |
| Erscheinungsjahr: | 24.10.2024 |
| Titel der Reihe: | Schriften zum Steuer- und Wirtschaftsrecht SSW#27# |
| Autoren: | Küng, Susanne |
| Auflage/Ausgabe: | Auflage |
| Seitenzahl/Blattzahl: | 398 |
| Keyword: | Anfechtung; Ermessenseinschätzung; Rechtsbehelf; Schätzungsmethoden; Steuerbehörden; Steuerverwaltung; Veranlagungsverfahren |
| Fachschema: | Schweiz~Schweiz / Geschichte, Politik, Gesellschaft, Recht~Steuergesetz~Steuerrecht - Steuergesetz~Gerichtsverfahren~Verfahren (juristisch) - Verfahrensrecht |
| Länge: | 228 mm |
| Breite: | 154 mm |
| Höhe: | 29 mm |
| Gewicht: | 757 gr |
| Produktform: | Kartoniert |
| Genre: | Sozialwissenschaften/Recht/Wirtschaft |
Shipping Notes
- Free Standard Shipping on $100+ Orders to the USA.
- Except Preorder products are shipped in 48 hours.
- Delivery to the USA:
- Standard Shipping : 3-10 business days
- If time is of the essence, please consider selecting expedited delivery for faster service.
Exchange/Return Notes
- We offer a 30-day return/exchange service after receiving.
- Final sale items are not eligible for returns or exchanges.
- To process your return/exchange, please contact us at [email protected]
- Please click here for more details>>> Return & Exchange Policy
4.1 ★★★★★
Based on 23 reviews
Sort
Product Reviews
★★★★★ 5
Quality Stand
Size: 13"-27", Style: Triple
Solid, heavy duty and well made. I purchased this as I was adding a third monitor to my setup. So I had to choose between buying a 2nd mount that had one arm on it, or just replace my 2 arm setup with a single 3 arm setup. I'm glad I went this route. Very easy to assemble and it feels heavy duty. I've been using it daily for about 2 months now and it's held up perfectly. Zero issues with assembly and the instructions are well written. The mount options are solid and the metal is thick. Quality product at an amazing price.
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on August 11, 2025
★★★★★ 4
Overall, very good for the price.
Size: 13"-32", Style: Single, Size: 13"-32", Style: Single
For the price, I’m pleased with it.
Overall, it’s a sturdy stand with quality machining. All the screws went in easily, poorly machined products have crooked holes or bad threads. The mount base comes with 2 types, standard mount for a desktops surface. The other one is for desktops with monitor holes/cabling drilled through them. All the parts are heavy gauge and I encountered no difficulty during assembling.
There seems to be a tension screw for the tilt feature. I had to tighten the screw that holds the tilt joint together because out of the box, the monitor flopped forward hard. I had to be mindful while mounting it to the main arm so it wouldn’t slam into my glass desktop.
The 2 arms that allow you to move the monitor forwards and back, left and right were a little stiff, I loosened the screw a bit on the main arm, at the pole. That seemed to be all that was required. I tried to loosen the bolt where the 2 arms meet, and it wouldn’t budge. I didn’t force the issue.
The instructions were adequate for assembly without covering anything else, like adjusting the tilt bolt for the weight of the monitor.
So, while I think this was a good mount for the investment, there are tradeoffs to mention.
I’m accustomed to swinging my monitors upward and dusting underneath them. Height is fixed by a screw on this one.
I was struggling to install the monitor cables when I realized you can tilt the bottom toward you until the top or the monitor hits the pole, or, until it’s sitting nearly flat like a table. Elevated several inches above the desktop. I consider this a Pro / Con feature.
Where the arm ties into the VESA mount, the fit is a little sloppy. It’s not a safety concern but I can wiggle the monitor backwards and forwards at the outer edges “About ¾ inch “before feeling any resistance from the mount. Same goes for tilting. I don’t see this as much of an issue. Normally, I don’t foresee any outside forces acting in the monitor to create a problem. However, there’s room for improvement. The rest of the machining seemed steller.
I have multiple computers in different rooms. 32” monitors are used as primary monitors with 32” to 23” as secondaries.
I like mine roughly 1” above the desk. That places the top of the monitor at my eye level and the ideal viewing angle.
I have fully articulated, hydraulic mounts on most of my monitors. Nice ones for large heavy monitors run $75 to $100 and up.
I paid $36 for this one. The……… WALI Monitor Arm Mount for Desk, Single Extra Tall Computer Desk Mount, Monitor Bracket Mount Stand Single, up to 32 inch, 22 lbs (M001XL), Black.
Amazon lumps the reviews of similar products together, so I specified which mount I purchased.
I’m using this one on a glass desktop, I’m attaching it to the same point I constructed from wood for a different mount. It didn’t lower the monitor low enough either. So, the top of that mounting point is 4” lower than the surface of the glass top.
Despite being that low, I didn’t actually need the 32” pole / monitor mount, the 16” model would have worked.
There’s still 2” of pipe available above the arm. The 32” was on sale & I didn’t know if the 16” would suffice. The pole is a screw together 2 piece. I unscrewed / removed the other pole as it looked out of place in my dual computer setup.
That leaves a hole in the top of the pipe / mount. I wish they included a cap for that. The top pipe has a cap but of a different diameter.
I’d like to give it 4 ½ Stars but Amazon won’t let me. I’ve got to go with 4.
Height adjustments with heavy monitors and an Allen wrench can present a challenge, it’s the nature of the beast and I won’t give it 5 stars for a few reasons. The sloppy VESA mount and loose tilt motion. No instructions that cover that, or if I was supposed to loosen the arm at the pole to improve motion.
I would recommend this mount to others.
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on July 18, 2024
★★★★★ 5
Excellent mount, especially if you want your monitor mounted higher above the desk.
Size: 13"-32", Style: Single
This is the monitor mount I should have had all along. The extra tall pole allowed me to mount my 32" monitor at the correct height (something I couldn't do with the spring-mount I previously had. It came with good directions, everything needed for install except for a Phillips head screwdriver and a 10mm wrench for one cap nut. The arm that holds the monitor is highly adjustable, and once everything is tightened down, very sturdy. I recommend this one without reservations.
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on March 1, 2026
★★★★★ 5
Easy and Functional for 3 Monitor Setup
Size: 13"-27", Style: Triple
Some assembly required. Used this to re-configure my 3 monitor setup. 2 27" monitors across the bottom and a 20-ish" monitor up top. First and foremost, anything bigger than 27" on the bottom two and it will not work. The span was just barely long enough for my application and still allow for any articulation of the monitors. I would prefer to have them angle towards me just a little more, but it works. Assembly was straight-forward. Instructions were pretty clear as far as the pictures go. I didnt actually read the text, but thats pretty much how obvious it is to assemble and mount the monitors. The tubing and clamps feel heavy-duty. With the exception of a drill, drill bits, and phillips head screw driver, they provide the tools and hardware necessary to assemble, mount and adjust the monitors, to include longer screws and offsets for the monitors if required.
Installation on my desk went well. I used the through hole option strictly due to the desk not being able to accomodate the clamp. Word of caution... with all three monitors hung on the mount, this thing is HEAVY and all supported by just the main tube. If you use the clamp option, make sure your desktop/tabletop will allow the clamp to fully seat. Otherwise, you run the risk of it slipping loose and you'll be wearing the monitors if you happen to be sitting in front of them when it comes down.
Once all the monitors are mounted, the overall setup is surprisingly sturdy considering the size of the main support tube. Yes, it will wobble some, but overall, it works pretty well and once the clamps are locked into place the monitors stay in place. Took a couple of hours for me to get it all set up, but it could be done quicker I'm sure.
All in all, me likey!
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on December 13, 2022
★★★★★ 5
Good value, well made, easy assembly.
Size: 13"-32", Style: Single
Well made, easy assembly, very versatile and cable management included.
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on May 11, 2026