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KiStG NRW Kirchensteuergesetz NRW
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Wird die Kirchensteuer von den Kirchen selbst verwaltet, so wird die Kirchensteuer einschließlich der Nebenleistungen auf Antrag durch die Finanzämter nach den Vorschriften der Abgabenordnung oder durch die kommunalen Vollstreckungsbehörden, soweit diese die Maßstabsteuern einziehen, nach den Vorschriften über das Verwaltungszwangsverfahren beigetrieben.
Quelle: Justizportal NRW
Import: