Verwaltungsautomatisierung nach dem Gesetz zur Modernisierung des Besteuerungsverfahrens

»Administrative Automation under the Act to Modernise the Taxation Procedure. Definition, Legal Nature and Delimitation of Fully Automated Administrative Acts within the Terms of §§ 35a VwVfG, 31a SGB X and 155 para. 4 AO, as well as Constitutional, Procedural and EU Law Assessment of Fully Automated Administrative Procedures, Taking into Account Administrative Discretionary Powers«: The study examines fully automated administrative acts in the AO, VwVfG and SGB X. In addition to a definition and delimitation of the legal institution, a legal framework of automation under constitutional, procedural and EU law is elaborated and specific implementation requirements are formulated. At the same time, differentiated criteria are developed with regard to the permissible use of self-learning algorithms and the exercise of administrative discretionary powers by algorithms.

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Artikelnummer 9783428188451
Produkttyp Buch
Preis 140,00 CHF
Verfügbarkeit Lieferbar
Einband Fester Einband
Meldetext Libri-Titel folgt in ca. 2 Arbeitstagen
Autor Birner, Helmut
Verlag Duncker & Humblot GmbH
Weight 0,0
Erscheinungsjahr 20230802
Seitenangabe 530
Sprache ger
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