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Die rechtlichen und steuerlichen Wesensmerkmale

Artikelnummer
AutorHeinz Stehle, Anselm Stehle, Norbert Leuz
8002138800
IdiomaGermany - English
Terminal correspondienteAndroid|iPhone|iPad|PC




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Nach § 1 Abs. 2 UmwG werden auch außerhalb des UmwG geregelte Umwandlungen, die nach bundes- oder landesgesetzlichen Vorschriften ausdrücklich zugelassen und in ihren Wesensmerkmalen den in § 1 Abs. 1 UmwG aufgezählten Umwandlungsarten vergleichbar sind, von den Vorschriften des UmwG erfasst.