Pub Date : 2020-12-31DOI: 10.9785/9783504386542-057
{"title":"§ 16 Begrenzung des Jahreswerts von Nutzungen","authors":"","doi":"10.9785/9783504386542-057","DOIUrl":"https://doi.org/10.9785/9783504386542-057","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122627134","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 : 2020-12-31DOI: 10.9785/9783504386542-090
{"title":"§ 190 Ermittlung des Gebäudesachwerts","authors":"","doi":"10.9785/9783504386542-090","DOIUrl":"https://doi.org/10.9785/9783504386542-090","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116773510","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 : 2020-12-31DOI: 10.9785/9783504386542-083
{"title":"§ 183 Bewertung im Vergleichswertverfahren","authors":"","doi":"10.9785/9783504386542-083","DOIUrl":"https://doi.org/10.9785/9783504386542-083","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116927574","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 : 2020-12-31DOI: 10.9785/9783504386542-078
{"title":"§ 178 Begriff der unbebauten Grundstücke","authors":"","doi":"10.9785/9783504386542-078","DOIUrl":"https://doi.org/10.9785/9783504386542-078","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126556866","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 : 2020-12-31DOI: 10.9785/9783504386542-104
{"title":"Abkommen zwischen der Bundesrepublik Deutschland und dem Königreich Dänemark","authors":"","doi":"10.9785/9783504386542-104","DOIUrl":"https://doi.org/10.9785/9783504386542-104","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131747944","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 : 2020-12-31DOI: 10.9785/9783504386542-022
{"title":"§ 13c Verschonungsabschlag bei Großerwerben von begünstigtem Vermögen","authors":"","doi":"10.9785/9783504386542-022","DOIUrl":"https://doi.org/10.9785/9783504386542-022","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129998772","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 : 2020-12-31DOI: 10.9785/9783504386542-080
{"title":"§ 180 Begriff der bebauten Grundstücke","authors":"","doi":"10.9785/9783504386542-080","DOIUrl":"https://doi.org/10.9785/9783504386542-080","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131170558","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 : 2020-12-31DOI: 10.9785/9783504386542-107
{"title":"Abkommen zwischen der Bundesrepublik Deutschland und dem Königreich Schweden zur Vermeidung der Doppelbesteuerung bei den Steuern vom Einkommen und vom Vermögen sowie bei den Erbschaft- und Schenkungsteuern und zur Leistung gegenseitigen Beistands bei den Steuern (Deutsch-schwedisches Steuerabkommen","authors":"","doi":"10.9785/9783504386542-107","DOIUrl":"https://doi.org/10.9785/9783504386542-107","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123567406","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}