Pub Date : 2024-04-04DOI: 10.37307/j.1868-789x.2024.04.09
Hans-Hermann Heidner
{"title":"Keine Steuerbefreiung für eine Pensionskasse, die im Rahmen eines Rückdeckungsversicherungsvertrags einer Unterstützungskasse einen Rechtsanspruch auf Leistungen gewährt","authors":"Hans-Hermann Heidner","doi":"10.37307/j.1868-789x.2024.04.09","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.04.09","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"5 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140745395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-04DOI: 10.37307/j.1868-789x.2024.04.06
Wilfried Apitz
{"title":"Rechtsprechungsübersicht des Bundesfinanzhofs zum Ertragsteuerrecht","authors":"Wilfried Apitz","doi":"10.37307/j.1868-789x.2024.04.06","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.04.06","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"16 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140744704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-05DOI: 10.37307/j.1868-789x.2024.02.04
Detlef Pieske-Kontny
{"title":"Umsatzsteuerbefreiungen im sozialen Bereich nach Art. 132 Abs. 1 Buchst. g MwStSystRL","authors":"Detlef Pieske-Kontny","doi":"10.37307/j.1868-789x.2024.02.04","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.02.04","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"54 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139965240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-03DOI: 10.37307/j.1868-789x.2023.11.04
Roland Köhler
{"title":"Buchung und Bilanzierung von Pfandgeldern","authors":"Roland Köhler","doi":"10.37307/j.1868-789x.2023.11.04","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.11.04","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"28 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135874324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}