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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Bei der Bewertung ist § 163 der Abgabenordnung nicht anzuwenden; dies gilt nicht für Übergangsregelungen, die die oberste Finanzbehörde eines Landes im Einvernehmen mit den obersten Finanzbehörden der übrigen Länder trifft.