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GrStG Grundsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die Befreiung nach den §§ 3 und 4 tritt nur ein, wenn der Steuergegenstand für den steuerbegünstigten Zweck unmittelbar benutzt wird. Unmittelbare Benutzung liegt vor, sobald der Steuergegenstand für den steuerbegünstigten Zweck hergerichtet wird.
Quelle: BMJ
Import: