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MinStG Mindeststeuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Auf Antrag der berichtspflichtigen Geschäftseinheit können Erträge, Aufwendungen, Gewinne oder Verluste aus Geschäftsvorfällen zwischen Geschäftseinheiten, die in demselben Steuerhoheitsgebiet belegen sind und einem gemeinsamen Gruppenbesteuerungssystem unterliegen, nach den Konsolidierungsgrundsätzen der obersten Muttergesellschaft zusammengefasst werden.
(2) Für das Wahlrecht nach Absatz 1 gilt § 77 Absatz 2; es ist für alle in einem Steuerhoheitsgebiet belegenen Geschäftseinheiten einheitlich auszuüben. Bei Widerruf der Inanspruchnahme des Wahlrechts sind Anpassungen zur Verhinderung einer Doppelerfassung oder Nichterfassung vorzunehmen.
Quelle: BMJ
Import: