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PStTG Plattformen-Steuertransparenzgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Dieses Gesetz regelt die Meldepflicht von Plattformbetreibern und den automatischen Informationsaustausch aufgrund der Richtlinie2011/16/EU des Rates vom 15. Februar 2011 über die Zusammenarbeit der Verwaltungsbehörden im Bereich der Besteuerung und zur Aufhebung der Richtlinie77/799/EWG (ABl. L 64 vom 11.3.2011, S. 1; Amtshilferichtlinie) in der Fassung der Richtlinie (EU)2021/514 (ABl. L 104 vom 25.3.2021, S. 1).
(2) Es gelten die Vorschriften der Abgabenordnung, soweit dieses Gesetz nichts anderes bestimmt.
Quelle: BMJ
Import: