{"title":"Rechtzeitige Berichtigung des geschuldeten Steuerbetrags bei Forderungsausfall sowie unberechtigter Steuerausweis bei falsch adressierten Leistungsempfänger","authors":"","doi":"10.37307/j.2940-5653.2024.07.05","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.07.05","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668480","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":"Resturlaub muss auch bei vorzeitigem Ruhestand abgegolten werden","authors":"","doi":"10.37307/j.2940-5653.2024.07.10","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.07.10","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":" 1093","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669027","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":"Keine Befugnis zum Erlass von Beitragsbescheiden durch einen kommunalen Eigenbetrieb","authors":"","doi":"10.37307/j.2940-5653.2024.07.07","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.07.07","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"120 29","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141666921","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":"Bekanntmachung einer Niederschlagswassergebührensatzung im Internet; Zugrundelegung einer Gebührenkalkulation bei Satzungsbeschluss","authors":"","doi":"10.37307/j.2940-5653.2024.07.08","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.07.08","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"113 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668029","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":"Nachhaltigkeitsberichterstellung für Gemeinden und deren Betriebe","authors":"Steve Waitschat, Tobias Stuber","doi":"10.37307/j.2940-5653.2024.07.03","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.07.03","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":" 445","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669321","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":"Prüfung eines Nachhaltigkeitsberichts durch die Rechnungsprüfung","authors":"Adelheid Zeis","doi":"10.37307/j.2940-5653.2024.07.04","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.07.04","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":" February","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669707","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":"Heranziehung zur Zweitwohnungssteuer bei kostenfreier Nutzung der Erstwohnung","authors":"","doi":"10.37307/j.2940-5653.2024.07.09","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.07.09","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":" 1198","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668912","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":"Vertrauensschutz nach hypothetischer Festsetzungsverjährung von Anschlussbeiträgen beim Übergang von einer Beitragsfinanzierung des Herstellungsaufwands zu einer reinen Gebührenfinanzierung mit gespaltenen Gebührensätzen","authors":"","doi":"10.37307/j.2940-5653.2024.05.07","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.05.07","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":" 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140999073","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":"Messung der bezogenen Wassermenge durch einen groß dimensionierten Zähler","authors":"","doi":"10.37307/j.2940-5653.2024.05.08","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.05.08","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":" 37","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141000228","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":"Ausweis einer falschen Steuer in Rechnungen an Endverbraucher; Folgen aus den Urteilen des BFH vom 13.12.2018 – V R 4/18 und des EuGH vom 08.12.2022 – C-378/21","authors":"","doi":"10.37307/j.2940-5653.2024.05.05","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.05.05","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":" 56","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141000323","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}