{"title":"VwGH: Wiedereinsetzung – Erkennbarkeit des Verlustes einer Beschwerde am Postweg","authors":"Wolfgang Gurtner","doi":"10.33196/zss202204018901","DOIUrl":"https://doi.org/10.33196/zss202204018901","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115527602","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}
{"title":"Bedarf es bei einer Haftungsinanspruchnahme gem § 11 BAO zur Gewährleistung des Rechtsschutzes eines Beschwerderechts nach § 248 BAO?","authors":"Peter Brandstetter","doi":"10.33196/zss202104018001","DOIUrl":"https://doi.org/10.33196/zss202104018001","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122713043","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}
{"title":"BFG: Verkürzungszuschlag gemäß § 30a FinStrG bei Änderung der Bemessungsgrundlage","authors":"Madeleine Grünsteidl, Alexandra Wochner","doi":"10.33196/zss202204022501","DOIUrl":"https://doi.org/10.33196/zss202204022501","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122720111","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}
{"title":"Das zertifizierte Steuerkontrollsystem – die Begutachtung im Überblick","authors":"Andreas Helnwein, Sarah Stadik","doi":"10.33196/zss202102011501","DOIUrl":"https://doi.org/10.33196/zss202102011501","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"122 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124384442","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}
{"title":"Kurz Informiert","authors":"S. Schuster","doi":"10.33196/zss201901000301","DOIUrl":"https://doi.org/10.33196/zss201901000301","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132034128","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}
{"title":"Einbringung einer Beschwerde nach Beschwerdeanmeldung aber vor Zustellung des Erkenntnisses im FinStrG","authors":"Constanze Plischnack","doi":"10.33196/zss202204020001","DOIUrl":"https://doi.org/10.33196/zss202204020001","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130271126","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}
Aaron Kleinbrod, Alexander Stücklberger, Sanela Terko
{"title":"Irrtum des Parteienvertreters über die anzuwendende Rechtslage","authors":"Aaron Kleinbrod, Alexander Stücklberger, Sanela Terko","doi":"10.33196/zss202202010601","DOIUrl":"https://doi.org/10.33196/zss202202010601","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130430183","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}
{"title":"BFG: Schadensgutmachung iZm Selbstanzeigen durch Verrechnung mit Guthaben auf dem Abgabenkonto","authors":"Madeleine Grünsteidl, Alexandra Wochner","doi":"10.33196/zss202201003901","DOIUrl":"https://doi.org/10.33196/zss202201003901","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117343587","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}
{"title":"VwGH zur Rückerstattung von Kapitalertragsteuer bei Cum-/Ex-Gestaltungen","authors":"C. Schimmer","doi":"10.33196/zss202204018401","DOIUrl":"https://doi.org/10.33196/zss202204018401","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116049993","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}