Helene Lieser · 1936
Helene Lieser’s 1936 book review assesses Burghard Kessler’s annotated edition of Germany’s Capital Transactions Tax Act of 16 October 1934. Moving from the edition’s contents to its professional usefulness, she grounds her recommendation in the law’s coverage:
Da das vorliegende Gesetz die Gesellschaftssteuer, die Wertpapiersteuer und die Börsenumsatzsteuer regelt, ist es gerade für den Bankfachmann sowohl des Inlandes als auch des Auslandes von höchstem Interesse.
English translation: Since the present law regulates the company tax, the securities tax and the stock-exchange turnover tax, it is of the greatest interest precisely to banking professionals both at home and abroad.
The edition brings together the statute, implementing provisions and supplementary laws. Lieser’s central criterion is accessibility: comprehensive legal explanation should remain navigable, particularly for foreign users.
Ein eingehender und dabei nicht unübersichtlicher Kommentar erleichtert auch dem Ausländer, der nicht in alle Feinheiten des deutschen Steuerrechtes eingedrungen ist, die Benützung.
English translation: A detailed yet manageable commentary also facilitates use by the foreign reader who has not mastered all the intricacies of German tax law.
Her closing praise for the time-saving subject index reinforces this practical judgment: the edition’s value lies in making a complex tax framework usable across national boundaries.
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