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VersStG 2021 Versicherungsteuergesetz
Inhaltsverzeichnis
- § 1 Gegenstand der Steuer§ 2 Versicherungsverträge§ 3 Versicherungsentgelt§ 4 Ausnahmen von der Besteuerung§ 5 Steuerberechnung, Steuerentstehung, Steuerausweis§ 6 Steuersatz§ 7 Steuerschuldner, Steuerentrichtungsschuldner, Haftende§ 7a Zuständigkeit§ 8 Anmeldung, Fälligkeit§ 9 Erstattung, Nachentrichtung der Steuer§ 10 Aufzeichnungspflichten, Außenprüfung, Änderung nach Außenprüfung§ 10a Mitteilungspflicht§ 10b Anwendungsvorschriften§ 10c Geschäftstätigkeit von Lloyd´s§ 11 Ermächtigungen§ 12 Übergangsvorschrift