Erhebungsverfahren

Manfred Bornhofen and Martin C. Bornhofen

Chapter 8 in Steuerlehre 1 Rechtslage 2010, 2010, pp 94-103 from Springer

Abstract: Zusammenfassung Eine Steu er ent steht all ge mein, so bald der Tat be stand ver wirk licht ist, an den das Ge setz die Lei stungs pflicht knüpft (§ 38 AO).

Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-8349-6347-5_12

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DOI: 10.1007/978-3-8349-6347-5_12

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