Pub Date : 2023-08-04DOI: 10.37307/j.1868-789x.2023.08.08
J. Brandt
{"title":"Nachweis der dauernden Berufsunfähigkeit i. S. des § 16 Abs. 4 EStG","authors":"J. Brandt","doi":"10.37307/j.1868-789x.2023.08.08","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.08.08","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129209865","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 : 2023-08-04DOI: 10.37307/j.1868-789x.2023.08.06
Detlef Pieske-Kontny
{"title":"Ausländische Einkünfte i. S. von § 2 Abs. 1 Nr. 4–7 EStG im Blickfeld der Außenprüfung – Teil 1","authors":"Detlef Pieske-Kontny","doi":"10.37307/j.1868-789x.2023.08.06","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.08.06","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121046810","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 : 2023-08-04DOI: 10.37307/j.1868-789x.2023.08.04
Roland Köhler
{"title":"Einzelprobleme und „Stolpersteine“ bei der Veräußerung und Aufgabe eines Gewerbebetriebs","authors":"Roland Köhler","doi":"10.37307/j.1868-789x.2023.08.04","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.08.04","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136118716","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 : 2023-06-04DOI: 10.37307/j.1868-789x.2023.07.07
B. Bellinger
{"title":"Steht die Richtsatzsammlung als Hinzuschätzungsgrundlage vor dem Aus?","authors":"B. Bellinger","doi":"10.37307/j.1868-789x.2023.07.07","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.07.07","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121397490","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 : 2023-06-04DOI: 10.37307/j.1868-789x.2023.07.08
Stefan Daniel Littnanski
{"title":"Richtssatzsammlung als geeignete Schätzungsgrundlage","authors":"Stefan Daniel Littnanski","doi":"10.37307/j.1868-789x.2023.07.08","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.07.08","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"363 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121379517","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 : 2023-06-04DOI: 10.37307/j.1868-789x.2023.07.09
Hans-Hermann Heidner
{"title":"Zweckbetriebsvoraussetzungen beim Verkauf von Hilfsmitteln","authors":"Hans-Hermann Heidner","doi":"10.37307/j.1868-789x.2023.07.09","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.07.09","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125261614","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}