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AO Abgabenordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die Zuständigkeit der Finanzbehörden der Länder nach den §§ 18 bis 22 oder nach den Steuergesetzen im Bereich des der Bundesrepublik Deutschland zustehenden Anteils an dem Festlandsockel und an der ausschließlichen Wirtschaftszone richtet sich nach dem Äquidistanzprinzip.
Quelle: BMJ
Import: