Kommentar zum Steuerberatungsgesetz

Safety and guidance on all professional legal matters. The Tax Consultancy Act regulates the commercial assistance in tax matters provided by tax advisors, tax representatives, lawyers, established European lawyers, auditors, and sworn auditors, as well as authorized companies. "Kuhls" offers reliable answers to all practice-relevant questions, assistance for anyone interested in learning about professional rights and obligations, and helps to avoid violations that could lead to professional, civil, and criminal sanctions. The fully revised new edition includes all legal changes, including the current 5th Regulation amending tax provisions (including amendments to the StBVV) as well as the development of administrative practices and jurisprudence. Table of contents: Author overview, preface, table of contents, list of abbreviations, bibliography, legislative history of the Tax Consultancy Act, commentary on the Tax Consultancy Act (§§ 1 – 168), Appendix 1. Regulation for the implementation of provisions concerning tax advisors, tax representatives, and tax consultancy companies (DVStB), 2. Statute on the rights and obligations in the practice of the professions of tax advisors and tax representatives (Professional Code of the Federal Chamber of Tax Advisors – BOStB), 3. Announcement regarding the merger of tax advisors with foreign professionals according to § 56 Abs. 4 StBerG, 4. Statute of the Federal Chamber of Tax Advisors, index.