Zivilrechtliches Ordnungsgefüge Und Steuerrecht - Festschrift Für Georg Crezelius 2018
DOI: 10.9785/9783504385743-032
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Die qualitativen Kriterien in § 13a Abs. 9 ErbStG n.F. für eine Begünstigung von Familienunternehmen: Ein Fall der faktischen Unmöglichkeit

Ullrich Fechner1,
Werner Thumbs2
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