»Costs of Legal Enforcement and Equality of Taxation. A Study of the Tax Deductibility of Private Expenses in Defense of Individual Rights« »Equality of taxation« is an ambivalent principle. It can command the deduction of expenses from the assessment basis as well as their non-deduction. Against this background, the study examines the extent to which costs that citizens spend to enforce their rights can be recognized as an extraordinary burden under Section 33 of the German Income Tax Act. The author develops a new approach and illustrates this using case groups.weiterlesen