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Ertragssteuerliche Erfassung von Zinsen auf Steuernachforderungen und Erstattungen nach § 233a AO (German Edition)

Jens Müller




[PDF.vn64] Ertragssteuerliche Erfassung von Zinsen auf Steuernachforderungen und Erstattungen nach § 233a AO (German Edition)

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 |  2015-02-09 |  2015-02-09 | File type: PDF

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Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Hochschule RheinMain - Wiesbaden Rüsselsheim Geisenheim, Sprache: Deutsch, Abstract: Untersuchung der rechtlichen Lage der ertragssteuerlichen Erfassung von Zinsen auf Steuernachforderungen und Erstattungen nach § 233a AO.
Mit Einführung des § 233a AO durch das Steuerreformgesetz 1990 wurden erstmals Zinsen aus Steuererstattungen und Steuernachf...

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