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VersStG 2021 Versicherungsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Die mit der Aufsicht über die Versicherungsunternehmen betrauten Behörden teilen dem Bundeszentralamt für Steuern die zu ihrer Kenntnis gelangenden Versicherer mit.
(2) Das Registergericht teilt Eintragungen von Vereinen oder Genossenschaften, die sich mit dem Abschluss von Versicherungen befassen, dem Bundeszentralamt für Steuern mit; das gilt auch dann, wenn die Vereine oder Genossenschaften ihre Leistungen als Unterstützungen ohne Rechtsanspruch bezeichnen.
Quelle: BMJ
Import: