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EU-EnergieKBG EU-Energiekrisenbeitragsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Energie- & Umweltrecht
Weist das Unternehmen nach, dass der Betrag nach § 4 Absatz 1 Satz 1 ganz oder zum Teil Folge einer Umwandlung ist, ist die Bemessungsgrundlage entsprechend zu korrigieren. Fällt ein Unternehmen infolge einer Umwandlung aus dem Anwendungsbereich dieses Gesetzes heraus oder ist die Bemessungsgrundlage des übertragenden und übernehmenden Rechtsträgers zusammen niedriger als ohne die Umwandlung, ist die Besteuerung so vorzunehmen, als wäre die Umwandlung nicht erfolgt.
Quelle: BMJ
Import: