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StBVV Steuerberatervergütungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die Zeitgebühr ist zu berechnen
- 1.
- in den Fällen, in denen diese Verordnung dies vorsieht,
- 2.
- wenn keine genügenden Anhaltspunkte für eine Schätzung des Gegenstandswerts vorliegen; dies gilt nicht für Tätigkeiten nach § 23 sowie für die Vertretung im außergerichtlichen Rechtsbehelfsverfahren (§ 40), im Verwaltungsvollstreckungsverfahren (§ 44) und in gerichtlichen und anderen Verfahren (§§ 45, 46).
Quelle: BMJ
Import: