Nach dem Übergang zum Halbeinkünfteverfahren konnte das noch bestehende Körperschaftsteuerguthaben aus dem alten Crediting procedure für mehrere Veranlagungszeiträume nicht genutzt werden (Moratorium).
Corporate tax moratorium
Was the explanation to "Corporate tax moratorium"Helpful? Rate now:
More explanations about taxes
- Income tax: business expenses, special expenses and extraordinary burdens
- Revenue sovereignty
- Competing Legislation
- Survey procedure
- Place of management in tax law
- Legal sources
- Transparency principle
- Tax entanglement
- Synthetic tax
- Schedule tax
- Import sales tax (acquisition tax)
- Performance principle
- What is tax evasion and black money?
- Income tax assessment
- Expense taxes
English 
German 