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GewStG Gewerbesteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Wird die Einkommensteuer oder die Körperschaftsteuer in einem Pauschbetrag festgesetzt, so kann die für die Festsetzung zuständige Behörde im Einvernehmen mit der Landesregierung oder der von ihr bestimmten Behörde auch den Steuermessbetrag in einem Pauschbetrag festsetzen.
Quelle: BMJ
Import: