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Die Substanzsteuern by Gerd Rose

Die Substanzsteuern

by Gerd Rose
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Book cover type: Paperback
  • ISBN13: 9783409508353
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 203
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 8. Aufl. 1991
  • Item Weight: 291 grams
  • BISAC Subject(s): Taxation

worfenes Gebiet studiert, der enge, geradezu körperliche Kontakt mit den origi- nalen Rechtstexten eine ungemein wichtige Funktion erfüllt, mu er doch mit diesen später, wenn er diese Schrift längst beiseite gelegt hat, oft allein arbeiten. Erinnert sei in diesem Zusammenhang an das zwar scherzhaft formulierte, jedoch ungemein wahre Wort: Ein Blick ins Gesetz behebt gelegentliche Zweifel und steht auch dem Kundigen nicht schlecht an! Meinem ehemaligen wissenschaftlichen Mitarbeiter, Herrn Steuerberater und Rechtsanwalt Dipl.-Kfm. Horst Langel, habe ich sehr herzlich zu danken. Er hat mein letztes Entwurfsmanuskript einer überaus sorgfältig und fachkundig vorge- nommenen kritischen Durchsicht unterzogen und mir bei dieser Gelegenheit wie- der zahlreiche wertvolle Anregungen gegeben. GERD ROSE Vorwort zur achten Auftage Die achte Auflage berücksichtigt alle für den Stoffbereich dieses Buches relevan- ten Änderungen des Steuerrechts, die bis Ende 1990 durch die Gesetzgebung, die Entscheidungen des Bundesfinanzhofs und neue Verwaltungsrichtlinien einge- treten sind. Ferner wurden die Literaturhinweise ergänzt, erkannte Fehler korri- giert und unscharfe Darstellungspartien verbessert. Lesern und Hörern danke ich für nützliche Anregungen.

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