{"title":"Höhe nachträglicher Anschaffungskosten bei in der Krise stehen gelassener Darlehen nach § 17 Abs. 2a Satz 3 Nr. 2 EStG","authors":"J. Brandt","doi":"10.37307/j.1868-789x.2024.02.09","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.02.09","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"41 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140461477","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 Haftung gemäß § 72a AO bei elektronischer Datenübermittlung","authors":"Matthias H. Gehm","doi":"10.37307/j.1868-789x.2024.01.06","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.01.06","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"44 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139384915","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":"Zum Sperrgrund der Tatentdeckung im Sinne des § 371 Abs. 2 Satz 1 Nr. 2 AO","authors":"Stefan Daniel Littnanski","doi":"10.37307/j.1868-789x.2024.01.05","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.01.05","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"40 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139386341","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 1","authors":"Detlef Pieske-Kontny","doi":"10.37307/j.1868-789x.2024.01.04","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2024.01.04","url":null,"abstract":"","PeriodicalId":474308,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"39 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139386366","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}