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Die Substanzsteuern
Paperback
EconomicsGeneral LawShakespeare
ISBN13: 9783409509466
Publisher: Springer Nature
Published: Sep 29 1997
Pages: 146
Weight: 0.54
Height: 0.32 Width: 6.69 Depth: 9.61
Language: German
Die zehnte Auflage berücksichtigt alle für den Stoffbereich relevanten Änderungen des Steuerrechts, die bis zum Herbst 1997 eingetreten sind, und präsentiert damit den ab 1998 geltenden Rechtszustand nach der Abschaffung der Vermögensteuer und der Gewerbekapitalsteuer. Schwerpunkte der Darstellung sind, neben der in wesentlichen Punkten reformierten Erbschaft- und Schenkungsteuer, die Regelungen des Bewertungsgesetzes über die Bewertungsgegenstände, die Bewertungsma stäbe, die Einheitsbewertung sowie die neue Bedarfsbewertung des Grundbesitzes.
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