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Die Substanzsteuern

Bewertungsgesetz, Grundsteuer, Erbschaftsteuer und Schenkungsteuer

Language GermanGerman
Book Paperback
Book Die Substanzsteuern Gerd Rose
Libristo code: 06801416
Publishers Gabler, September 1997
Die 10. Auflage berücksichtigt alle für den Stoffbereich dieses Buches relevanten Änderungen des Ste... Full description
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Die 10. Auflage berücksichtigt alle für den Stoffbereich dieses Buches 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 reformierten Erbschaft- und Schenkungsteuer die Regelungen des Bewertungsgesetzes über die Bewertungsgegenstände, die Bewertungsmaßstäbe, die persönliche und sachliche Zuordnung sowie die Einheitsbewertung und die neue "Bedarfsbewertung" des Grundbesitzes für Zwecke der Erbschaftsbesteuerung.§

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About the book

Full name Die Substanzsteuern
Author Gerd Rose
Language German
Binding Book - Paperback
Date of issue 1997
Number of pages 146
EAN 9783409509466
ISBN 3409509461
Libristo code 06801416
Publishers Gabler
Weight 319
Dimensions 170 x 244 x 8

Categories

Law > Laws of specific jurisdictions & specific areas of law > Financial law: general
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