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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Bei der Ermittlung des Kapitalwerts der Nutzungen eines Wirtschaftsguts kann der Jahreswert dieser Nutzungen höchstens den Wert betragen, der sich ergibt, wenn der für das genutzte Wirtschaftsgut nach den Vorschriften des Bewertungsgesetzes anzusetzende Wert durch 18,6 geteilt wird.
Quelle: BMJ
Import: