%PDF-1.3
%
1 0 obj
<>>>
endobj
2 0 obj
<>stream
2011-09-06T09:29:41+02:00
2011-09-06T09:29:42+02:00
2011-09-06T09:29:42+02:00
Adobe InDesign CS4 (6.0)
JPEG
256
256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uuid:eb37135b-2770-4b6d-8180-593bf1aaa0e1
xmp.did:74117FE420071168A9618B1F340125DA
xmp.did:9C7ADE9920291168925CFF9118ADA74B
proof:pdf
xmp.iid:74117FE320071168A9618B1F340125DA
xmp.did:8E9672CB27206811B840B1B29FE42402
xmp.did:9C7ADE9920291168925CFF9118ADA74B
default
saved
xmp.iid:9C7ADE9A20291168925CFF9118ADA74B
2011-03-07T13:58:33+01:00
Adobe InDesign 6.0
/
saved
xmp.iid:9C7ADE9B20291168925CFF9118ADA74B
2011-03-07T13:58:33+01:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:0380117407206811994C93CA31552254
2011-04-14T12:24:55+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:0480117407206811994C93CA31552254
2011-04-14T12:24:55+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:F87F11740720681195FED69CB5A2A141
2011-05-27T10:18:46+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:F97F11740720681195FED69CB5A2A141
2011-05-27T10:18:46+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:FA7F11740720681195FED69CB5A2A141
2011-05-27T11:18:44+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:FB7F11740720681195FED69CB5A2A141
2011-05-27T11:18:44+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:FC7F11740720681195FED69CB5A2A141
2011-05-27T11:18:44+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:FD7F11740720681195FED69CB5A2A141
2011-05-27T11:18:44+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:FE7F11740720681195FED69CB5A2A141
2011-05-27T12:54:23+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:FF7F11740720681195FED69CB5A2A141
2011-05-27T13:34:35+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:008011740720681195FED69CB5A2A141
2011-05-27T13:57:22+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:3D1427EB3820681195FED69CB5A2A141
2011-05-27T14:58:35+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:3E1427EB3820681195FED69CB5A2A141
2011-05-27T15:08:03+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:3F1427EB3820681195FED69CB5A2A141
2011-05-27T15:08:03+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:401427EB3820681195FED69CB5A2A141
2011-05-27T15:08:03+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:411427EB3820681195FED69CB5A2A141
2011-05-27T15:08:03+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:421427EB3820681195FED69CB5A2A141
2011-05-27T15:08:38+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:01801174072068118DBBB3DBBF72E227
2011-06-01T09:10:29+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:02801174072068118DBBB3DBBF72E227
2011-06-01T09:10:29+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:03801174072068118DBBB3DBBF72E227
2011-06-01T09:10:29+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:04801174072068118DBBB3DBBF72E227
2011-06-01T09:10:29+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:05801174072068118DBBB3DBBF72E227
2011-06-01T09:11:54+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:06801174072068118DBBB3DBBF72E227
2011-06-01T09:16:58+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:08801174072068118DBBB3DBBF72E227
2011-06-01T13:25:10+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:09801174072068118DBBB3DBBF72E227
2011-06-01T13:25:10+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:0A801174072068118DBBB3DBBF72E227
2011-06-01T13:25:10+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:7CB4FD082B2068118DBBB3DBBF72E227
2011-06-01T13:25:10+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:7DB4FD082B2068118DBBB3DBBF72E227
2011-06-01T13:27:12+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:FF6B297F24206811A445B015BE397FA7
2011-08-30T13:33:03+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:006C297F24206811A445B015BE397FA7
2011-08-30T16:01:37+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:016C297F24206811A445B015BE397FA7
2011-08-30T16:01:52+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:01801174072068119EE9B433F6898FBF
2011-08-31T08:34:21+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:07801174072068119EE9B433F6898FBF
2011-08-31T14:19:57+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:0180117407206811994C839FF004EAAE
2011-09-01T08:55:24+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:0280117407206811994C839FF004EAAE
2011-09-01T09:39:53+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:0380117407206811994C839FF004EAAE
2011-09-01T09:43:16+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:0480117407206811994C839FF004EAAE
2011-09-01T09:48:25+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:0580117407206811994C839FF004EAAE
2011-09-01T11:27:17+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:0680117407206811994C839FF004EAAE
2011-09-01T11:44:02+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:0A80117407206811994C839FF004EAAE
2011-09-01T13:17:43+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:20385D942C206811994C839FF004EAAE
2011-09-01T13:21:09+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:21385D942C206811994C839FF004EAAE
2011-09-01T13:36:41+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:28385D942C206811994C839FF004EAAE
2011-09-01T14:30:52+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:FA7F117407206811B840B1B29FE42402
2011-09-05T15:22:22+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:FE7F117407206811B840B1B29FE42402
2011-09-05T15:44:23+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:FF7F117407206811B840B1B29FE42402
2011-09-05T15:44:23+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:0080117407206811B840B1B29FE42402
2011-09-05T15:44:23+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:8E9672CB27206811B840B1B29FE42402
2011-09-05T15:44:23+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:74117FE320071168A9618B1F340125DA
2011-09-06T07:11:42+02:00
Adobe InDesign 6.0
/metadata
saved
xmp.iid:74117FE420071168A9618B1F340125DA
2011-09-06T07:11:42+02:00
Adobe InDesign 6.0
/;/metadata
saved
xmp.iid:74117FE520071168A9618B1F340125DA
2011-09-06T07:12:02+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:74117FE620071168A9618B1F340125DA
2011-09-06T07:12:09+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:74117FE720071168A9618B1F340125DA
2011-09-06T07:12:53+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:291E35DD20101168A9618B1F340125DA
2011-09-06T09:27:48+02:00
Adobe InDesign 6.0
/
saved
xmp.iid:291E35DE20101168A9618B1F340125DA
2011-09-06T09:29:16+02:00
Adobe InDesign 6.0
/
42239
application/pdf
Adobe PDF Library 9.0
False
endstream
endobj
3 0 obj
<>
endobj
5 0 obj
<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 600.945 841.89]/Type/Page>>
endobj
6 0 obj
<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 600.945 841.89]/Type/Page>>
endobj
7 0 obj
<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 600.945 841.89]/Type/Page>>
endobj
8 0 obj
<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 600.945 841.89]/Type/Page>>
endobj
20 0 obj
<>stream
0 0 0 0.3 k
/GS0 gs
34.016 785.197 496.063 28.346 re
f
BT
0 0 0 1 k
/GS1 gs
/T1_0 1 Tf
21 0 0 21 39.685 791.9937 Tm
[(Steuer)20(n )]TJ
ET
q
0 0 600.945 841.89 re
W n
0 0 0 1 K
0.7 w 4 M
q 1 0 0 1 152.4016 799.2596 cm
0 0 m
1.302 0.693 2.331 0.987 3.57 0.987 c
5.082 0.987 6.069 0.357 6.069 -0.84 c
5.397 -0.651 4.62 -0.546 3.906 -0.546 c
1.386 -0.546 -0.315 -2.016 -0.315 -4.137 c
-0.315 -6.006 1.092 -7.371 2.982 -7.371 c
4.053 -7.371 5.271 -6.951 6.069 -6.342 c
6.069 -7.266 l
12.411 -7.266 l
12.411 -0.441 l
12.411 3.696 10.017 5.187 6.09 5.187 c
3.696 5.187 1.974 4.767 0 3.717 c
h
6.069 -4.536 m
5.796 -4.767 5.46 -4.872 5.082 -4.872 c
4.326 -4.872 3.759 -4.368 3.759 -3.696 c
3.759 -3.045 4.263 -2.625 5.04 -2.625 c
5.376 -2.625 5.607 -2.667 6.069 -2.814 c
h
S
Q
q 1 0 0 1 181.0475 804.3417 cm
0 0 m
-7.119 -0.021 l
-10.101 -0.021 -10.92 -0.189 -12.096 -0.861 c
-12.852 -1.302 -13.965 -2.625 -13.965 -4.704 c
-13.965 -7.56 -12.033 -9.387 -8.946 -9.387 c
-7.917 -9.387 -6.909 -9.093 -6.342 -8.715 c
-6.111 -10.122 -7.308 -10.626 -8.883 -10.626 c
-10.731 -10.626 -12.411 -9.891 -13.923 -8.421 c
-13.923 -14.028 l
-12.075 -15.183 -9.471 -15.813 -6.615 -15.813 c
-1.806 -15.813 0 -13.629 0 -9.702 c
h
-6.342 -3.486 m
-6.342 -6.153 l
-6.573 -6.342 -6.867 -6.426 -7.224 -6.426 c
-8.064 -6.426 -8.61 -5.88 -8.61 -5.04 c
-8.61 -3.969 -7.938 -3.486 -6.489 -3.486 c
h
S
Q
q 1 0 0 1 190.0018 804.3417 cm
0 0 m
-6.342 0 l
-6.342 -12.348 l
0 -12.348 l
0 -7.749 l
0 -6.237 0.315 -5.313 0.945 -4.767 c
1.659 -5.523 2.499 -5.901 3.507 -5.901 c
5.25 -5.901 6.447 -4.683 6.447 -2.877 c
6.447 -1.134 5.208 0.105 3.507 0.105 c
2.016 0.105 0.798 -0.861 0.042 -2.625 c
0 -2.625 l
h
S
Q
q 1 0 0 1 197.864 799.2596 cm
0 0 m
1.302 0.693 2.331 0.987 3.57 0.987 c
5.082 0.987 6.069 0.357 6.069 -0.84 c
5.397 -0.651 4.62 -0.546 3.906 -0.546 c
1.386 -0.546 -0.315 -2.016 -0.315 -4.137 c
-0.315 -6.006 1.092 -7.371 2.982 -7.371 c
4.053 -7.371 5.271 -6.951 6.069 -6.342 c
6.069 -7.266 l
12.411 -7.266 l
12.411 -0.441 l
12.411 3.696 10.017 5.187 6.09 5.187 c
3.696 5.187 1.974 4.767 0 3.717 c
h
6.069 -4.536 m
5.796 -4.767 5.46 -4.872 5.082 -4.872 c
4.326 -4.872 3.759 -4.368 3.759 -3.696 c
3.759 -3.045 4.263 -2.625 5.04 -2.625 c
5.376 -2.625 5.607 -2.667 6.069 -2.814 c
h
S
Q
q 1 0 0 1 219.1873 804.3417 cm
0 0 m
-6.342 0 l
-6.342 -12.348 l
0 -12.348 l
0 -7.749 l
0 -6.237 0.315 -5.313 0.945 -4.767 c
1.659 -5.523 2.499 -5.901 3.507 -5.901 c
5.25 -5.901 6.447 -4.683 6.447 -2.877 c
6.447 -1.134 5.208 0.105 3.507 0.105 c
2.016 0.105 0.798 -0.861 0.042 -2.625 c
0 -2.625 l
h
S
Q
Q
BT
0 0 0 0 k
/GS0 gs
/T1_0 1 Tf
21 0 0 21 151.0996 791.9937 Tm
[(a)-11(g)-15(r)-3(a)-11(r)]TJ
ET
0 0 0 1 K
0.5 w
/GS1 gs
q 1 0 0 1 34.0158 83.8963 cm
0 0 m
496.063 0 l
S
Q
BT
0 0 0 1 k
/T1_1 1 Tf
7.84 0 0 8 45.3543 72.3077 Tm
[(Impr)10(essum:)37( )]TJ
/Span<>> BDC
5.312 0 Td
( )Tj
EMC
T*
[(St\344ndige )12(A)50(utor)10(en:)37( )-25(Dr)74(.)37( )-25(Dieter )-25(Meents)18(,)37( )-25(Holger )-25(Klausing,)37( )12(W)74(alter )-25(Stalbold,)37( )-25(Steuerberater )]TJ
37.802 0 Td
( )Tj
-37.802 -1.187 Td
[(Schriftleitung:)37( )-25(Dipl.-Ing.)37( )-25(agr)74(.)37( )-25(H.-G)55(.)37( )12(T)74(op\374th,)37( )-25(Redaktion )-25(top )-25(agrar)74(,)37( )-25(P)55(ostfach )-25(78)]TJ
/Span<>> BDC
( )Tj
EMC
33.353 0 Td
[(47,)37( )-25(48042 )-25(M\374nster)74(,)37( )12(T)74(elefon )-25(0)]TJ
/Span<>> BDC
( )Tj
EMC
12.525 0 Td
(25)Tj
/Span<>> BDC
( )Tj
EMC
1.125 0 Td
(01/80)Tj
/Span<>> BDC
( )Tj
EMC
2.403 0 Td
(16)Tj
/Span<>> BDC
( )Tj
EMC
1.125 0 Td
(40 )Tj
1.275 0 Td
( )Tj
-51.806 -1.187 Td
[(Druck )-25(und )12(V)102(ertrieb:)37( )-25(Landwirtschaftsv)18(erlag )-25(GmbH,)37( )-25(P)55(ostfach )-25(48024,)37( )-25(48042 )-25(M\374nster)74(,)37( )12(T)74(el.)37( )-25(0)]TJ
/Span<>> BDC
( )Tj
EMC
38.771 0 Td
(25)Tj
/Span<>> BDC
( )Tj
EMC
1.125 0 Td
(01/8)Tj
/Span<>> BDC
( )Tj
EMC
1.903 0 Td
(01-0)Tj
( )Tj
-41.799 -1.187 Td
[(T)74(rotz )-25(sorgf\344ltiger )-25(Pr\374fung )-25(der )12(Anga)-10(ben )-25(kann )-25(eine )-25(Ge)18(w\344hr )-25(f\374r )-25(die )-25(Richtigk)18(eit )-25(nicht )-25(\374bernommen )-25(w)18(erden.)37( )-25(\226 )-25(Nachdruck )-25(v)18(erboten.)]TJ
ET
0 0 0 0.1 K
12 w
/GS0 gs
q 1 0 0 1 34.7657 561.7353 cm
0 0 m
496.063 0 l
S
Q
BT
/GS1 gs
/T1_2 1 Tf
17.64 0 0 18 40.435 562.066 Tm
[(W)60(enn )37(V)124(erm\366g)14(en umg)14(esc)-10(hic)-10(htet wird)]TJ
/T1_3 1 Tf
9.8 0 0 10 34.7657 538.7274 Tm
[(V)92(ersorgungsleistungen,)55( )-5(die )50(Altenteilern )-5(vertraglic)12(h )-5(zugesic)12(hert )-5(wer)18(den,)55( )-5(sind )-5(beim )-5(Hof\374bernehmer )-5(nur )-5(dann )-5(als )-5(Sonder)]TJ
50.286 0 Td
(-)Tj
-50.286 -1.2 Td
[(ausgaben )-12(steuerlic)12(h )-12(abziehbar)74(,)55( )-12(wenn )-12(die )-12(Leistungen )-12(dauerhaft )-12(aus )-12(den )-12(Ertr\344gen )-12(des )-12(\374bernommenen )-12(Betriebes )-12(erbrac)12(ht )]TJ
0 -1.2 TD
[(wer)18(den )-101(k\366nnen.)55( )-101(Diese )-101(Bedingung )-101(ist )-101(nic)12(ht )-101(zuletzt )-101(dann )-101(zu )-101(beac)12(hten,)55( )-101(wenn )-46(T)92(eile )-101(des )-101(Hofes )-101(oder )-101(der )-101(gesamte )-101(Betrieb )]TJ
T*
[(ver\344u\337ert )-63(und )-63(daf\374r )-63(anderes )-8(V)92(erm\366gen )-63(\(z.)]TJ
/Span<>> BDC
18.282 0 Td
( )Tj
EMC
0.125 0 Td
[(B)55(.)55( )-63(ein )-63(Ersatzbetrieb\) )-63(erworben )-63(wir)18(d.)55( )-63(Eine )-63(solc)12(he )-63(Umsc)12(hic)12(htung )-63(von )-63(einem )]TJ
-18.407 -1.2 Td
[(in )-120(ein )-120(anderes )-120(ertragbringendes )-65(V)92(erm\366gen )-120(ist )-120(ohne )-120(steuerlic)12(he )-120(Nac)12(hteile )-120(zul\344ssig)18(.)55( )-120(Sie )-120(setzt )-120(weder )-120(eine )-120(entsprec)12(hende )]TJ
T*
[(Klausel )53(im )53(\334bergabevertrag )53(noc)12(h )53(eine )53(gesonderte )108(V)92(ereinbarung )53(mit )53(dem )53(\334bergeber )53(anl\344sslic)12(h )53(der )53(Umsc)12(hic)12(htung )53(voraus)55(.)]TJ
0 -1.767 TD
[(Entsc)12(heidend )-35(ist )-35(aber)74(,)55( )-35(dass )-35(das )-35(umgesc)12(hic)12(htete )20(V)92(erm\366gen )-35(nac)12(h )-35(wie )-35(vor )-35(ausreic)12(ht,)55( )-35(um )-35(die )-35(vereinbarten )20(V)92(ersorgungsleis)]TJ
/Span<>> BDC
(-)Tj
EMC
0 -1.2 TD
[(tungen )19(f\374r )19(den )19(oder )19(die )19(\334bergeber )19(\(Altenteiler\) )19(abzudec)12(ken.)55( )19(Ob )19(dies )19(der )19(F)55(all )19(ist,)55( )19(wir)18(d )19(grunds\344tzlic)12(h )19(anhand )19(der )19(Ertr\344ge )]TJ
T*
[(des )-57(Umsc)12(hic)12(htungsjahres )-57(und )-57(der )-57(beiden )-57(F)55(olgejahre )-57(ermittelt,)55( )-57(wie )-57(k\374rzlic)12(h )-57(der )-57(Bundes\037nanzhof )-57(entsc)12(hieden )-57(hat )-57(\(AZ:)55( )]TJ
T*
[(X )-25(R )-25(38/06\).)]TJ
0 -1.767 TD
[(Kritisc)12(h )-44(wir)18(d )-44(es )-44(dagegen,)55( )-44(wenn )-44(z.)]TJ
/Span<>> BDC
14.275 0 Td
( )Tj
EMC
0.125 0 Td
[(B)55(.)55( )-44(ein )-44(\374bernommener )-44(Betrieb )-44(in )-44(nic)12(ht )-44(ausreic)12(hend )-44(ertragsbringende )11(W)18(irtsc)12(haftsg\374ter )]TJ
-14.4 -1.2 Td
[(umgesc)12(hic)12(htet )39(wir)18(d.)55( )39(Dann )39(sind )39(die )39(vereinbarten )94(V)92(ersorgungsleistungen )39(beim )38(\334bernehmer )39(auc)12(h )39(dann )39(nic)12(ht )39(mehr )39(als )39(Son)]TJ
(-)Tj
0 -1.2 TD
[(derausgaben )-16(steuerlic)12(h )-16(abziehbar)74(,)55( )-16(wenn )-16(die )39(V)92(ersorgungsleistungen )-16(an )-16(die )-16(Ertr\344ge )-16(der )-16(neu )-16(erworbenen )39(V)92(erm\366gens)10(werte )]TJ
T*
(\(z.)Tj
/Span<>> BDC
1.084 0 Td
( )Tj
EMC
0.125 0 Td
[(B)55(.)55( )-102(Ersatz\036\344c)12(hen )-102(oder )-102(Ersatzbetrieb\) )-102(angepasst )-102(wer)18(den,)55( )-102(wie )-102(der )-102(Bundes\037nanzhof )-102(in )-102(einem )-102(F)55(olgeurteil )-102(entsc)12(hieden )]TJ
-1.209 -1.2 Td
[(hat )-25(\(AZ:)55( )-25(X )-25(R )-25(55/09\).)]TJ
ET
/GS0 gs
q 1 0 0 1 34.7657 274.7495 cm
0 0 m
231.024 0 l
S
Q
BT
/GS1 gs
/T1_2 1 Tf
17.64 0 0 18 40.435 295.0803 Tm
[(Steuer)37(-Stundung)]TJ
( )Tj
0 -1.111 TD
[(bei EHEC-Sc)-10(h\344den)]TJ
/T1_3 1 Tf
9.8 0 0 10 34.7657 251.7417 Tm
[(D)-2(u)-2(r)-2(c)10(h)-2( )-353(d)-2(i)-2(e)-2( )-353(E)-2(H)-2(E)-2(C)-2(-)-2(E)-2(p)-2(i)-2(d)-2(e)-2(m)-2(i)-2(e)-2( )-353(s)-2(i)-2(n)-2(d)-2( )-353(i)-2(n)-2( )-353(l)-2(a)-2(n)-2(d)-2(w)-2(i)-2(r)-2(t)-2(s)-2(c)10(h)-2(a)-2(f)-2(t)]TJ
/Span<>> BDC
23.241 0 Td
(-)Tj
EMC
-23.241 -1.2 Td
[(lic)12(hen )-248(Betrieben,)55( )-248(insbesondere )-248(bei )-248(Gem\374seerz)18(eugern,)55( )]TJ
0 -1.2 TD
[(betr\344c)12(htlic)12(he )-257(Sc)12(h\344den )-257(entstanden,)55( )-257(die )-257(zu )-257(erheblic)12(hen )]TJ
T*
[(\037nanziellen )-225(Belastungen )-225(gef\374hrt )-225(haben.)55( )-225(Die )-225(obersten )]TJ
T*
[(Finanzbeh\366r)18(den )-183(der )-183(L\344nder )-183(haben )-183(jetzt )-183(in )-183(gleic)12(hlau)]TJ
(-)Tj
T*
[(tenden )-55(Erlassen )-55(geregelt,)55( )-55(welc)12(he )-55(steuerlic)12(hen )-55(Erleic)12(hte)]TJ
(-)Tj
T*
[(rungen )-25(in )-25(solc)12(hen )-25(F\344llen )-25(gew\344hrt )-25(wer)18(den )-25(k\366nnen.)55( )]TJ
0 -2.192 TD
[(Danac)12(h )-180(k\366nnen )-180(Betriebe)25(,)55( )-180(die )-180(von )-180(den )-180(EHEC-F)55(olgen )]TJ
0 -1.2 TD
[(nac)12(hweislic)12(h )-51(unmittelbar )-51(und )-51(nic)12(ht )-51(unerheblic)12(h )-51(betrof)]TJ
(-)Tj
T*
[(fen )-8(waren,)55( )-8(bis )-8(zum )-8(31.10.2011 )-8(eine )-8(Stundung )-8(der )-8(bis )-8(zu )]TJ
T*
[(diesem )-33(Zeitpunkt )-33(bereits )-33(f\344lligen )-33(oder )-33(f\344llig )-33(wer)18(denden )]TJ
T*
[(Steuern )58(beantragen.)55( )58(Ebenso )58(k\366nnen )113(Antr\344ge )58(auf )113(Anpas)]TJ
(-)Tj
ET
0 0 0 1 K
0.5 w 4 M
q 1 0 0 1 282.0472 308.9763 cm
0 0 m
0 -195.827 l
S
Q
BT
/T1_3 1 Tf
9.8 0 0 10 299.8051 301.2264 Tm
[(sung )-204(der )-149(V)92(orauszahlungen )-204(auf )-204(die )-204(Einkommensteuer )]TJ
T*
[(gestellt )-223(wer)18(den.)55( )-223(Dabei )-223(m\374ssen )-223(die )-223(jeweiligen )-223(betrieb)]TJ
(-)Tj
T*
[(lic)12(hen )30(V)92(erh\344ltnisse )-25(dargelegt )-25(wer)18(den.)55( )]TJ
0 -1.767 TD
[(A)18(uc)12(h )-76(wenn )-76(die )-76(entstandenen )-76(Sc)12(h\344den )-76(wertm\344\337ig )-76(noc)12(h )]TJ
0 -1.2 TD
[(nic)12(ht )6(detailliert )6(und )6(im )6(Einz)18(elnen )6(nac)12(hgewiesen )6(wer)18(den )]TJ
T*
[(k\366nnen,)55( )-147(sollen )-147(die )-147(Finanz\344mter )-147(die )-147(Stundungsantr\344ge )]TJ
T*
[(deshalb )-18(nic)12(ht )-18(ablehnen )-18(und )-18(keine )-18(zu )-18(strengen )37(Anfor)18(de)]TJ
(-)Tj
T*
[(rungen )-25(stellen.)]TJ
0 -1.767 TD
[(A)18(uc)12(h )-115(f\374r )-115(nac)12(h )-115(dem )-115(31.10.2011 )-115(f\344llige )-115(Steuern )-115(k\366nnen )]TJ
0 -1.2 TD
[(noc)12(h )-82(Antr\344ge )-137(auf )-137(Stundung )-137(so)18(wie )-137(auf )-82(Anpassung )-137(der )]TJ
T*
[(V)92(orauszahlungen )-34(gestellt )-34(wer)18(den.)55( )-35(Diese )-34(sind )-34(dann )-35(aber )]TJ
T*
[(jeweils )-34(besonders )-34(zu )-34(begr\374nden.)55( )21(A)18(u\337er)18(dem )-34(wur)18(den )-34(die )]TJ
T*
[(Finanz\344mter )-59(angewiesen,)55( )-59(bis )-59(zum )-59(31.10.2011 )-59(von )-5(V)92(oll)]TJ
(-)Tj
T*
[(strec)12(kungsma\337nahmen )-2(bei )-2(allen )-2(r\374c)12(kst\344ndigen )-2(oder )-2(bis )]TJ
T*
[(zu )-89(diesem )-89(Zeitpunkt )-89(f\344llig )-89(wer)18(denden )-89(Steuern )-89(abzuse)]TJ
(-)Tj
T*
[(hen.)55( )]TJ
ET
q 1 0 0 1 33.7657 593.981 cm
0 0 m
496.063 0 l
S
Q
q 1 0 0 1 34.7657 330.4628 cm
0 0 m
496.063 0 l
S
Q
q 1 0 0 1 282.7973 770.3149 cm
0 0 m
0 -150.472 l
S
Q
0 0 0 0.1 K
12 w 10 M
/GS0 gs
q 1 0 0 1 34.7657 736.7969 cm
0 0 m
231.024 0 l
S
Q
BT
/GS1 gs
/T1_2 1 Tf
17.64 0 0 18 40.435 757.1276 Tm
(Umsatzsteuer bei)Tj
( )Tj
0 -1.111 TD
[(K)54(on)10(verterkalk)]TJ
/T1_3 1 Tf
9.8 0 0 10 34.7657 716.6237 Tm
[(Seit )-173(Anfang )-228(2011 )-228(ging )-228(die )-228(Finanzverwaltung )-228(bei )-228(der )]TJ
0 -1.2 TD
[(Lieferung )-141(von )-141(K)55(onverterkalk )-141(an )-141(Landwirte )-141(von )-141(einer )]TJ
T*
[(Umkehrung )-130(der )-130(Steuersc)12(huldnersc)12(haft )-130(aus)55(,)55( )-130(weil )-130(dieser )]TJ
T*
[(nac)12(h )-49(der )-49(Eingruppierung )-49(im )-49(Zolltarif )-49(nic)12(ht )-49(als )-49(D\374nge)]TJ
(-)Tj
T*
[(mittel )-113(anzusehen )-113(sei.)55( )-113(Das )-113(bedeutete:)55( )-113(Landh\344ndler )-113(und )]TJ
T*
[(Genossensc)12(haften )-298(h\344tten )-298(den )-298(K)55(onverterkalk )-298(umsatz)]TJ
(-)Tj
T*
[(steuerfrei )-90(liefern )-90(m\374ssen.)55( )-90(Im )-90(Gegenzug )-90(h\344tte )-90(dann )-90(der )]TJ
T*
[(Leistungsempf\344nger)74(,)55( )33(auc)12(h )33(wenn )33(er )33(ein )33(pausc)12(halierender )]TJ
T*
[(Landwirt )-127(ist,)55( )-127(die )-127(darauf )-127(entfallende )-127(Umsatzsteuer )-127(von )]TJ
27.024 14.265 Td
(19)Tj
/Span<>> BDC
( )Tj
EMC
1.125 0 Td
[(% )-25(an )-25(das )-25(Finanzamt )-25(abf\374hren )-25(m\374ssen.)55( )]TJ
-1.125 -2.192 Td
[(Mit )-34(Sc)12(hreiben )-34(vom )-34(27.)55( )-34(J)55(uli )-34(2011 )-34(hat )-34(das )-34(Bundes\037nanz)]TJ
(-)Tj
T*
[(ministerium )-142(nunmehr )-142(diese )-87(V)92(orgabe )-142(korrigiert.)55( )-142(In )-142(der )]TJ
T*
[(Praxis )-14(bedeutet )-14(dies)55(,)55( )-14(dass )-14(so)18(wohl )-14(beim )-14(Bezug )-14(von )41(Tho)]TJ
(-)Tj
T*
[(maskalk )15(als )15(auc)12(h )15(bei )15(K)55(onverter)37(- )15(oder )15(H\374ttenkalken,)55( )15(die )]TJ
T*
[(zu )-176(D\374ngezwec)12(ken )-176(eingesetzt )-176(wer)18(den,)55( )-176(keine )-176(Probleme )]TJ
T*
[(bei )-91(der )-91(Umsatzsteuer )-91(mehr )-91(entstehen.)55( )-91(Die )-91(Umkehrung )]TJ
T*
[(der )-169(Steuersc)12(huldnersc)12(haft )-169(wir)18(d )-169(nic)12(ht )-169(angewendet.)55( )-169(Die )]TJ
T*
[(entsprec)12(henden )-97(Kalke )-97(k\366nnen )-97(also )-97(wieder )-97(mit )-97(norma)]TJ
(-)Tj
T*
[(lem )-12(Umsatzsteueraus)10(weis )-12(geliefert )-12(wer)18(den,)55( )-12(so )-12(dass )-12(pau)]TJ
(-)Tj
T*
[(sc)12(halierende )-211(Landwirte )-211(als )-211(Empf\344nger )-211(deshalb )-211(keine )]TJ
T*
[(gesonderte )-25(Umsatzsteuererkl\344rung )-25(abgeben )-25(m\374ssen.)55( )]TJ
ET
endstream
endobj
12 0 obj
<>
endobj
13 0 obj
<>
endobj
15 0 obj
<>
endobj
16 0 obj
<>
endobj
28 0 obj
<>
endobj
29 0 obj
<>
endobj
30 0 obj
<>stream
H\͎@