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Malene Nielsen
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Decks in this class (9)
1. skattelovgivningens struktur og myndighederne og deres opgaver
Subjektiv skattepligt,
Objektiv skattepligt,
Overordnet om skattemyndighederne...
13
cards
2. Retskilder inden for skatteretten
Den retlige trinfolge ift retskil...,
Uskrevne vs skrevne retskilder,
Kundgjorte vs ikke kundgjorte
16
cards
3. Det skatteretlige indkomstbegreb, herunder andre indtægter
Subjektiv skattepligt,
Sl 4,
Om arsindtaegter
11
cards
4. Skatteberegningen for personer og indkomstbegreber med relation hertil
Overordnet sl 4 6,
Personlig indkomst,
Kapitalindkomst
15
cards
5. Indkomst ved erhvervsmæssig virksomhed
Skelnenmellem lonmodtager og selv...,
Kriterier lonmodtager,
Kriterier selvstaendighed erhverv...
10
cards
6. Virksomhedsordningen
Hvem og hvorfor anvendes den,
Regnskabsmaessige betingelser,
Indtraeden i ordning hvad kan kan...
10
cards
7. Driftsomkostninger, driftstab og andre fradrag
Hovedprincip indkomstopgorelsen i dk,
Sondrer mellem,
Sl 6 litra a
12
cards
8. Afskrivning driftsmidler
Hjemmelsgrundlag,
Regnskabsmaessige vs skattemaessi...,
Forudsaetning for afskrivning
9
cards
9. Afskrivninger på bygninger
Hjemmels grundlag metoder skelnen...,
Forudsaetninger for afskrivning,
Opgorelse af anskaffelses og afst...
11
cards
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Skatteret I
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