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StBVV Steuerberatervergütungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Für Besprechungen mit Behörden oder mit Dritten in abgaberechtlichen Sachen erhält der Steuerberater 5/10 bis 10/10 einer vollen Gebühr nach Tabelle A (Anlage 1).
(2) Die Besprechungsgebühr entsteht, wenn der Steuerberater an einer Besprechung über tatsächliche oder rechtliche Fragen mitwirkt, die von der Behörde angeordnet ist oder im Einverständnis mit dem Auftraggeber mit der Behörde oder mit einem Dritten geführt wird. Der Steuerberater erhält diese Gebühr nicht für die Beantwortung einer mündlichen oder fernmündlichen Nachfrage der Behörde.
Quelle: BMJ
Import: