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ErbStDV Erbschaftsteuer-Durchführungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die oberste Finanzbehörde eines Landes kann anordnen, daß die Anzeigen den Finanzämtern ihre Zuständigkeitsbereichs in einem automatisierten Verfahren erstattet werden können, soweit die Übermittlung der jeweils aufgeführten Angaben gewährleistet und die Richtigkeit der Datenübermittlung sichergestellt ist.
Quelle: BMJ
Import: