


Besteuerungsverfahren II – Korrektur von Steuerverwaltungsakten
Marsoni
M251S
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Friday, May 29
Besteuerungsverfahren II – Korrektur von SteuerverwaltungsaktenIm zweiten Band der Doppeleinheit zum Besteuerungsverfahren wird die Korrektur von Steuerverwaltungsakten behandelt. Es geht nach allgemeinen Erluterungen zur Systematik der Korrekturvorschriften in der Abgabenordnung auf die Voraussetzungen von deren Anwendbarkeit auf die einzelnen Korrekturverfahren ein. Dabei legt es inhaltlich einen Schwerpunkt auf die Besprechung der Besonderheiten bei Rcknahme, Widerruf, nderung und Aufhebung von
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