{"title":"Schätzungsbefugnis bei Altkassen, deren objektive Manipulierbarkeit sich erst nach Jahren des Gebrauchs nachträglich herausstellt; zeitliche Erfassung von Gutscheinen bei Einnahmen-Überschuss-Rechnung","authors":"J. Brandt","doi":"10.37307/j.1868-789x.2024.06.08","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.06.08","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"5 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141387846","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 Ende der „Strafsteuer“?","authors":"Ralf Sikorski","doi":"10.37307/j.1868-789x.2024.03.04","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.03.04","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"14 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140084988","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":"Kauf, Vermietung und Wiederverkauf von Schiffscontainern – Anlage- oder Umlaufvermögen?","authors":"R. Köhler","doi":"10.37307/j.1868-789x.2024.03.07","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.03.07","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":" 843","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140091935","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":"Nachkalkulation in der Taxibranche","authors":"J. Burkhard","doi":"10.37307/j.1868-789x.2024.03.03","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.03.03","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"86 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140084850","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":"Umsatzsteuerbefreiungen im sozialen Bereich nach Art. 132 Abs. 1 Buchst. g MwStSystRL – Teil 3 –","authors":"Detlef Pieske-Kontny","doi":"10.37307/j.1868-789x.2024.03.06","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.03.06","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":" 1255","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140092098","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":"Kein Aufteilungsgebot bei Vermietung oder Verpachtung eines Grundstücks mit Betriebsvorrichtungen","authors":"Hans-Hermann Heidner","doi":"10.37307/j.1868-789x.2024.03.08","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.03.08","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"20 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140084627","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":"Verluste aus Kapitalvermögen durch vermeintliche Vermietung von Schiffscontainern","authors":"Stefan Daniel Littnanski","doi":"10.37307/j.1868-789x.2024.03.09","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.03.09","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"68 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140085304","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}