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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Die besonderen Bewertungsvorschriften sind nach Maßgabe der jeweiligen Einzelsteuergesetze anzuwenden.
(2) Die §§ 18 bis 94, 122 und 125 bis 132 gelten für die Grundsteuer und die §§ 121a und 133 zusätzlich für die Gewerbesteuer.
(3) Soweit sich nicht aus den §§ 19 bis 150 etwas anderes ergibt, finden neben diesen auch die Vorschriften des Ersten Teils des Gesetzes (§§ 1 bis 16) Anwendung. § 16 findet auf die Grunderwerbsteuer keine Anwendung.
Quelle: BMJ
Import: