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Betriebsaufspaltung und GmbH und Co. KG als Rechtsformalternativen im körperschaftsteuerlichen Anrechnungsverfahren
In: Betriebswirtschaftliche Schriften zur Unternehmensführung 11
Der Gesellschafterstreit: GmbH/GmbH & Co. KG : Vertragsgestaltung, Lösungsstrategien, Steuerfolgen, Prozesstaktik
In: Rechtsschutz und Gestaltung im Unternehmensrecht, Steuerrecht und Steuerstrafrecht 6
In: Beratungsbücher für Berater
Alfred Kunz GmbH & Co
A. Racke GmbH and Co. v. Hauptzollamt Mainz
In: International law reports, Band 117, S. 399-443
ISSN: 2633-707X
399Economics, trade and finance — Trade concessions — Cooperation Agreement between the European Economic Community and its Member States and the Socialist Federal Republic of Yugoslavia — Suspension by the European Community in view of hostilities in Yugoslavia — Effect — Whether justifiableInternational organizations — European Community — Status as subject of international law — Whether Community institutions bound by international law — Whether customary international law part of the Community legal order — Whether individual can challenge Community legislation as contrary to international law — United Nations — Security Council — Determination of threat to international peace and security — Resolution 713 (1991) concerning conflict in the Former Yugoslavia — ImplicationsInternational tribunals — Court of Justice of the European Communities — Judicial review of acts of Community institutions — Suspension of treaty by Council alleged to be contrary to rules of international law of treaties — Whether act reviewable — Standard of review — Review for manifest errors of assessment by CouncilRelationship of international law and municipal law — Law of the European Community — Customary international law as part of Community legal order — Rules contained in the Vienna Convention on the Law of Treaties, 1969Sources of international law — Treaties and customary international law — Vienna Convention on the Law of Treaties, 1969 — Whether stating rules of customary international law — Which provisions of Convention declaratory of customTreaties — Termination and suspension — Fundamental change of circumstances — Vienna Convention on the Law of Treaties, 1969, Articles 62 and 65 — Conditions — Exception to principle of pacta sunt servanda — Confined to exceptional circumstances — Suspension by European Community of Cooperation Agreement with the Socialist Federal Republic of Yugoslavia because of continued hostilities in Yugoslavia — Whether suspension justified by fundamental change of circumstances400War and armed conflict — Effects — Treaties — Fundamental change of circumstances — Whether armed conflict accompanying dissolution of State sufficient to justify suspension of trade and cooperation agreement — The law of the European Community
Der praktische Fall: Umsatzsteuerliche Behandlung von städtischen Zuschüssen an eine GmbH [und] Co. KG
In: Verwaltungsrundschau: VR ; Zeitschrift für Verwaltung in Praxis und Wissenschaft, Band 55, Heft 10, S. 349-350
ISSN: 0342-5592
WIRTSCHAFTSRECHT - AUFSATZ - Die identitätswahrende Umwandlung einer BGB-Gesellschaft in eine GmbH und Co. KG
In: Deutsches Steuerrecht: DStR ; Wochenschrift & umfassende Datenbank für Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer, Band 38, Heft 29, S. 1230-1233
ISSN: 0949-7676, 0012-1347