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GewStG Gewerbesteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
1Ein nach § 152 der Abgabenordnung zu entrichtender Verspätungszuschlag fließt der Gemeinde zu.2Sind mehrere Gemeinden an der Gewerbesteuer beteiligt, so fließt der Verspätungszuschlag der Gemeinde zu, in der sich die Geschäftsleitung am Ende des Erhebungszeitraums befindet.3Befindet sich die Geschäftsleitung im Ausland, so fließt der Verspätungszuschlag der Gemeinde zu, in der sich die wirtschaftlich bedeutendste Betriebsstätte befindet.4Auf den Verspätungszuschlag ist der Hebesatz der Gemeinde nicht anzuwenden.
Quelle: BMJ
Import: