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GewStG Gewerbesteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
1Der Steuermessbetrag wird für den Erhebungszeitraum nach dessen Ablauf festgesetzt.2Erhebungszeitraum ist das Kalenderjahr.3Besteht die Gewerbesteuerpflicht nicht während des ganzen Kalenderjahrs, so tritt an die Stelle des Kalenderjahrs der Zeitraum der Steuerpflicht (abgekürzter Erhebungszeitraum).
Quelle: BMJ
Import: