Extbase Variable Dump
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          am 18. und 19.01.2007 in Rheinland-Pfalz entstandenen Schäden
' (139 chars) alternativeTitle =>protected'' (0 chars) teaser =>protected'' (0 chars) bodytext =>protected'Rundverfügung vom 15.01.2008 - S1915 A - St 31 1 FM-Erlass vom 11.10.2007 -
          S 2291 A - 07-001-12 - 441 Über die mit Rdvfg. vom 11.06.2007 mitgeteilten
          Billigkeitsmaßnahmen hinaus haben die Abteilungsleiter Steuer wegen der du
         rch den Orkan „Kyrill“ am 18. und 19.01.2007 in einigen Teilen der Bunde
         srepublik entstandenen beträchtlichen Schäden noch folgende weitere Billig
         keitsmaßnahmen beschlossen: Gewährung des pauschalen Betriebsausgabenabzug
         s i. H. v. 90 % (der Einnahmen aus der Holznutzung) bzw. 65 % (bei Verkauf d
         es Holzes auf dem Stamm; dies ist ein gegenüber den Pauschsätzen in § 51
         EStDV um jeweils 25 % erhöhter pauschaler Betriebsausgabenabzug) nur der du
         rch den Orkan „Kyrill“ verursachten Kalamitätsnutzungen aus Vereinfachu
         
         
         
         
         n Grundsätze. 15.01.2008 Steuerliche Maßnahmen zur Berücksichtigung der d
         urch den Orkan „Kyrillam 18. und 19.01.2007 in Rheinland-Pfalz entstandene
         n Schäden
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         8-und-19-01-2007-in-rheinland-pfalz-entstandenen-schaeden
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Steuerliche Maßnahmen zur Berücksichtigung der durch den Orkan „Kyrill"" am 18. und 19.01.2007 in Rheinland-Pfalz entstandenen Schäden

Rundverfügung vom 15.01.2008 - S1915 A - St 31 1 FM-Erlass vom 11.10.2007 - S 2291 A - 07-001-12 - 441 Über die mit Rdvfg. vom 11.06.2007 mitgeteilten Billigkeitsmaßnahmen hinaus haben die Abteilungsleiter Steuer wegen der durch den Orkan „Kyrill“ am 18. und 19.01.2007 in einigen Teilen der Bundesrepublik entstandenen beträchtlichen Schäden noch folgende weitere Billigkeitsmaßnahmen beschlossen: Gewährung des pauschalen Betriebsausgabenabzugs i. H. v. 90 % (der Einnahmen aus der Holznutzung) bzw. 65 % (bei Verkauf des Holzes auf dem Stamm; dies ist ein gegenüber den Pauschsätzen in § 51 EStDV um jeweils 25 % erhöhter pauschaler Betriebsausgabenabzug) nur der durch den Orkan „Kyrill“ verursachten Kalamitätsnutzungen aus Vereinfachungsgründen für nicht bilanzierende Steuerpflichtige hinsichtlich der Einkünfte aus Forstwirtschaft und Einzelfallentscheidungen in Fällen mit darüber hinausgehenden Billigkeitsanträgen – insbesondere bei Billigkeitsanträgen von bilanzierenden Steuerpflichtigen – unter Beachtung der allgemeinen Grundsätze. 15.01.2008 Steuerliche Maßnahmen zur Berücksichtigung der durch den Orkan „Kyrillam 18. und 19.01.2007 in Rheinland-Pfalz entstandenen Schäden

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