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Insurance News Blog: Hinzurechnung negativer Aktiengewinne im VZ 2003 – mündliche Verhandlung vor dem BFH

Da die Körperschaftsteuer für den VZ 2003 bei Inkrafttreten der Gesetzesänderung am 27. Dezember 2003 noch nicht entstanden war, handelt es sich nach Auffassung des FG Münster „nur“ um eine unechte Rückwirkung.

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Mathias Röcker

Mathias Röcker

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Düsseldorf

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