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MinStG Mindeststeuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die Mindeststeuer umfasst den Primärergänzungssteuerbetrag nach den §§ 8 bis 10, den Sekundärergänzungssteuerbetrag nach den §§ 11 bis 14 sowie den nationalen Ergänzungssteuerbetrag nach den §§ 90 bis 93.
Quelle: BMJ
Import: