{"title":"Rückwirkendes Inkrafttreten einer Satzung nur bei Ersatz einer nichtigen Satzung","authors":"","doi":"10.37307/j.2940-5653.2023.03.08","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2023.03.08","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116337546","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":"Ehrenamtliches Engagement ohne Hürden? – Die steuerlichen Regelungen zum Ehrenamt","authors":"Raphael Schuster","doi":"10.37307/j.2940-5653.2023.03.05","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2023.03.05","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121346784","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":"EuGH zum Vorsteuerabzug bei Kureinrichtungen","authors":"Gianna Burret","doi":"10.37307/j.2940-5653.2023.03.06","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2023.03.06","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126214801","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":"Berücksichtigung eines Löschwasseranteils in der Gebührenkalkulation","authors":"","doi":"10.37307/j.2940-5653.2023.03.09","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2023.03.09","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129696928","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":"Mittelbarer Vorteil aus dem Fremdenverkehr bei Veräußerung eines Hotels mit Gastronomie","authors":"","doi":"10.37307/j.2940-5653.2023.03.10","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2023.03.10","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123728970","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":"Kapitalertragsteuer bei Leistungen eines Betriebs gewerblicher Art: Fiktiver Gewinntransfer i. S. d. § 20 Abs. 1 Nr. 10 Buchst. b EStG – Bestandsaufnahme und Ausblick – (Teil 1)","authors":"H. Bott","doi":"10.37307/j.2940-5653.2023.03.04","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2023.03.04","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131180717","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":"Nichtunternehmerische Tätigkeit einer Gemeinde bei Lieferungen weit unter Marktpreisen","authors":"","doi":"10.37307/j.2940-5653.2023.02.05","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2023.02.05","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129956885","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":"Rechtfertigung der Verbrauchsmenge durch nicht belegten Wasserrohrbruch","authors":"","doi":"10.37307/j.2940-5653.2023.02.10","DOIUrl":"https://doi.org/10.37307/j.2940-5653.2023.02.10","url":null,"abstract":"","PeriodicalId":264037,"journal":{"name":"Zeitschrift Gemeindewirtschaft (GW)","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121030516","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}