Home > Science & Mathematics > Science: general issues > Die Gewerbesteuer: Praktische Erläuterungen Zur Gewerbeertragsteuer, Gewerbekapitalsteuer Und Lohnsummensteuer
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Die Gewerbesteuer: Praktische Erläuterungen Zur Gewerbeertragsteuer, Gewerbekapitalsteuer Und Lohnsummensteuer

Die Gewerbesteuer: Praktische Erläuterungen Zur Gewerbeertragsteuer, Gewerbekapitalsteuer Und Lohnsummensteuer

          
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About the Book

Die vorliegende Darstellung wendet sich nicht nur an den Steuer- praktiker, sondern auch an den Nichtfachmann. Sie will in allgemein- verständlicher Form einen Überblick über das Anwendungsgebiet und die Durchführung der Gewerbesteuer vermitteln. Diese Erläute- rungen tragen somit Grundrißcharakter. Durch Anführung zahl- reicher Beispiele aus der Praxis ist die Anwendung der teilweise recht verwickelten und vielfach ineinandergreifenden Vorschriften verdeutlicht. Die neuesten Ergebnisse der Rechtsprechung und die jeweiligen Verwaltungsmethoden werden bei der Darstellung mit- verwertet. Auch die wichtigsten früheren höchstrichterlichen Ent- scheidungen, soweit sie noch Geltung beanspruchen dürfen, und sonstige einschlägige Veröffentlichungen sind unter Angabe der FundsteIlen zitiert. Die Rechtsprechung der Finanzgerichte ist inso- weit mitberücksichtigt, als ihr grundsätzliche Bedeutung zukommt. Durch meine berufliche Stellung bin ich in der Lage, auch unver- öffentlicht gebliebene Urteile mitzuverwerten. Hiernach ist die Wie- dergabe des Stoffes nach dem neuesten Stande gewährleistet. Gesetze, die außerhalb des Gewerbesteuerrechts ergangen sind, aber auch für die Gewerbesteuer Bedeutung haben, sind mitbehandelt. Das gilt z. B. für das Heimarbeitsgesetz vom 14. 3. 1951 (EGEl I S. 191), das Gesetz über steuerliche Maßnahmen zur Förderung der Ausfuhr vom 28. 6. 1951 (BGBl I S. 405), das Lastenausgleichsgesetz und das Soforthilfegesetz. Damit ist auch eine Gewähr für die Voll- ständigkeit dieser Loseblattausgabe gegeben. Um die Erläuterungen auch als Nachschlagewerk verwenden zu kön- nen, habe ich auf die Ausführlichkeit des Stichwörterverzeichnisses besonderen Wert gelegt. Wer sich also rasch über eine Einzelfrage aus dem Gewerbesteuerrecht oder der Gewerbesteuerpraxis unter- richten will, wird sich anhand dieses Registers leicht zurechtfinden können.


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Product Details
  • ISBN-13: 9783663126737
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1966 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 21 mm
  • Weight: 571 gr
  • ISBN-10: 3663126730
  • Publisher Date: 01 Jan 1961
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 281
  • Series Title: Fachbücher Für Die Wirtschaft
  • Sub Title: Praktische Erläuterungen Zur Gewerbeertragsteuer, Gewerbekapitalsteuer Und Lohnsummensteuer
  • Width: 156 mm


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Die Gewerbesteuer: Praktische Erläuterungen Zur Gewerbeertragsteuer, Gewerbekapitalsteuer Und Lohnsummensteuer
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