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KiStG NRW Kirchensteuergesetz NRW
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Kirchensteuern können nach Maßgabe der Steuerordnungen
- 1.als Diözesankirchensteuer oder Landeskirchensteuer,
- 2.als Ortskirchensteuer
- 3.nebeneinander als Diözesankirchensteuer oder Landeskirchensteuer und als Ortskirchensteuererhoben werden.
Die Steuerordnungen werden von den Diözesen der Katholischen Kirche und den Evangelischen Landeskirchen erlassen.
Über die Höhe der zu erhebenden Kirchensteuern beschließt die nach der Steuerordnung zuständige Körperschaft.
Quelle: Justizportal NRW
Import: