{"title":"Der Rat zum Rad – Die steuerlichen Regelungen zum Dienstfahrrad","authors":"Raphael Schuster","doi":"10.37307/j.2940-5653.2024.05.03","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.05.03","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":" 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140998979","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 Berichtigungspflicht und keine Steuerschuld nach § 14c UStG bei fehlender Gefährdung des Steueraufkommens","authors":"","doi":"10.37307/j.2940-5653.2024.05.04","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.05.04","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140998453","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":"Unentgeltliche Zuwendungen und Vorsteuerabzug; Folgen aus dem BFH-Urteil vom 16.12.2020 – XI R 26/20 (XI R 28/17)","authors":"","doi":"10.37307/j.2940-5653.2024.04.05","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.04.05","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"92 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140724752","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":"Steuerpflicht auch bei einer Hauptwohnung im Ausland","authors":"","doi":"10.37307/j.2940-5653.2024.04.08","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.04.08","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"125 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140725869","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 zum Ersatz von Kosten in der tatsächlich entstandenen Höhe für die Erneuerung des Hausanschlusses","authors":"","doi":"10.37307/j.2940-5653.2024.04.09","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.04.09","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140725412","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":"Befliegung eines Wohngrundstücks mit einem unbemannten Fluggerät (Drohne) zur Datenerhebung","authors":"","doi":"10.37307/j.2940-5653.2024.04.07","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.04.07","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140723526","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":"Die Rolle der Gemeinden bei der Gewerbesteuerveranlagung","authors":"Daniel Bahn","doi":"10.37307/j.2940-5653.2024.04.03","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2024.04.03","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"27 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140720980","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}