Besteuerung der öffentlichen

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7MI-LVI>MQQIVFYGLYRKMQNI[IMPMKIR,SXIPFMXXIWIPFWXZSV
;MVLEFIRMRHIR8EKYRKWLSXIPW>MQQIVOSRXMRKIRXIZSVVIWIVZMIVX
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9LV
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9LV
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9LV
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ˆ7MGLX[IMWIHIV*MRER^ZIV[EPXYRK¯&1*7GLVIMFIRZSQ
4VSJ(V8LSQEW/‚JJRIV
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9LV
/EJJIITEYWI
9LV
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9LV
1MXXEKIWWIR
9LV
(MI}JJIRXPMGLI,ERH^[MWGLIR:IVKERKIRLIMXW
FI[mPXMKYRKYRH>YOYRJXWKIWXEPXYRK¯EOXYIPPI
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9LV
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9LV
%OXYIPPI6IGLXWTVIGLYRK^YV9QWEX^WXIYIV
7IFEWXMER6SMXL
9LV
%FWGLPYWWHMWOYWWMSR^Y‡F97X+
7IFEWXMER6SMXL*VER^/mWFSLVIV
GE9LV
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9LV
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9LV
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ˆ;MVOWEQIV:IV^MGLXEYJ7XIYIVFIJVIMYRKIR3TXMSR
FIM:IVQMIXYRKWPIMWXYRKIR
ˆ;IVXEFKEFIRFIWXIYIVYRKMRWFIWFIM7GL[MQQFmHIVR
1ILV^[IGOLEPPIR4:%RPEKIR
ˆ:SVWXIYIVEF^YK:SVWXIYIVEYJXIMPYRK
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ILIQ0IMXIVHIW/mQQIVIMYRH7XIYIVEQXIWHIV7XEHX%YKWFYVK
9LV/EJJIITEYWI
9LV
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IVXVEKWXIYIVHIV&IXVMIFIKI[IVFPMGLIV%VXZSR
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YEEOXYIPPI)RX[MGOPYRKIRFIMHIV&IWXIYIVYRKZSR&IXIMPMKYRKIR
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FERHRIX^EYWFEYWRIYI:IV[EPXYRKWER[IMWYRKIRYRHEOXYIPPI
6IGLXWTVIGLYRK
/EVP%RXSR>MX^IPWFIVKIV
%FXIMPYRKWPIMXIV7XIYIVR0ERHIWLEYTXWXEHX1‚RGLIR
9LV1MXXEKIWWIR
9LV
&S\IRWXSTTYRH%YJXEROIR
;MI7MIWMGLTW]GLSQIRXEPREGLLEPXMKWXmVOIRO}RRIR
(VQIH'PEYHME'VSSW1‚PPIVRYVMR2‚VRFIVK
9LV
%RJSVHIVYRKIRERIMRMRRIVFIXVMIFPMGLIW
/SRXVSPPW]WXIQJ‚V7XIYIVR
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TVE\MWSVMIRXMIVXI*VEKIWXIPPYRKIR^Y-/7
/EVP%RXSR>MX^IPWFIVKIV
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9LV
3JJIRIW*SVYQ¯*VEKIREYWHIV4VE\MW^YQ-/7
GE9LV)RHIHIV*EGLXEKYRK