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StBerG Steuerberatungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Recht der juristischen Berufe
Die zuständige Stelle kann einer partiell zugelassenen Person die weitere Hilfeleistung in Steuersachen untersagen, wenn
- 1.
- der Person im Herkunftsmitgliedstaat die Ausübung der Tätigkeit untersagt wurde,
- 2.
- die Person im Einzelfall nicht über die für die konkrete Ausübung der Berufstätigkeit im Inland erforderlichen deutschen Sprachkenntnisse verfügt,
- 3.
- die Person wiederholt eine unrichtige Berufsbezeichnung führt,
- 4.
- die Person die Befugnis zu beschränkter geschäftsmäßiger Hilfeleistung in Steuersachen nach § 3e Absatz 1 Satz 1 und 2 überschreitet oder
- 5.
- die Person besonders schwerwiegend oder wiederholt gegen die Pflichten nach § 3e Absatz 1 Satz 3 bis 6 verstößt.
Quelle: BMJ
Import: