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StBerG Steuerberatungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Recht der juristischen Berufe
Personen und Vereinigungen im Sinne des § 3 Satz 1 sind in Angelegenheiten, die das Abgabenrecht fremder Staaten betreffen, zur geschäftsmäßigen Hilfe in Steuersachen befugt. Die entsprechenden Befugnisse Dritter auf Grund anderer Rechtsvorschriften bleiben unberührt.
Quelle: BMJ
Import: