Law

Verfassungsrecht. Steuerrecht

Verfassungsrecht. Steuerrecht

Section: Rulings
JuristenZeitung (JZ)

Volume 63 (2008) / Issue 20, pp. 993-998 (6)

7,20 € including VAT

article PDF

DOI: 10.1628/002268808786116151

Der Entscheidung des BVerfG zufolge ist die Gewerbesteuerfreiheit bestimmter Berufsgruppen, insbesondere von Angehörigen der freien Berufe, vereinbar mit dem Gleichheitssatz. Fritz Rittner (JZ 2008, 998) hält die bemerkenswert ausführliche Begründung für überzeugend.

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