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Zweifelsfragen zur schädlichen Einlagenrückgewähr nach § 22 Abs. 1 S. 6 Nr. 3 UmwStG

Journal article

dringender Klarstellungsbedarf insbesondere bei Einbringungen in Organgesellschaften

Fast facts

Quote

Oesterwinter, P., & Pellmann, E. (2008). Questions of doubt regarding the harmful repayment of capital contributions pursuant to § 22 para. 1 sentence 6 no. 3 UmwStG. Betriebsberater, (51), 2769-2770.

Notes and references

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