Report - Körperschaftsteuer. Grundsatz (§ 7 Abs. 1 KStG): Einkommen (§ 8 Abs. 1 KStG)./.Freibeträge (§§ 7 Abs. 2 i.V.m. 24, 25 KStG) =zVE (§ 7 Abs. 1 KStG) Allerdings.

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