BMF: Gewinnrealisierung bei Abschlagszahlungen für Werkleistungen
Das BMF-Schreiben vom 29.6.2015 wird aufgehoben. Die Anwendung der Grundsätze des BFH-Urteils vom 14.5.2014 wird auf Abschlagszahlungen nach § 8 Mehr auf haufe.de
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