[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"norm-gii-gewstg-8a":3},{"law":4,"norm_id":13,"norm_key":14,"slug":15,"title":16,"chapter":17,"content":18,"enriched_content":19,"hierarchy":20,"neighbors_before":22,"neighbors_after":35,"citing_decisions":48,"is_thin":61},{"abbreviation":5,"title":6,"source_type":7,"jurisdiction":8,"document_kind":9,"language":8,"attribution":10,"version_date":11,"source_url":12},"gewstg","Gewerbesteuergesetz","gii","de","statute","Quelle: Gesetze im Internet (www.gesetze-im-internet.de), gemeinfrei gem. § 5 UrhG","1936-12-01","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fgewstg\u002Fxml.zip",1233164,"§ 8a","8a",null,"Bemessung der Gewerbesteuer","(weggefallen)","GEWSTG - Bemessung der Gewerbesteuer - § 8a\n\n(weggefallen)",{"abschnitt":21},"Abschnitt II",[23,27,31],{"norm_key":24,"title":25,"slug":26},"§ 8","Hinzurechnungen","8",{"norm_key":28,"title":29,"slug":30},"§ 7b","Sonderregelung bei der Ermittlung des Gewerbeertrags bei unternehmensbezogener Sanierung","7b",{"norm_key":32,"title":33,"slug":34},"§ 7a","Sonderregelung bei der Ermittlung des Gewerbeertrags einer Organgesellschaft","7a",[36,40,44],{"norm_key":37,"title":38,"slug":39},"§ 9","Kürzungen","9",{"norm_key":41,"title":42,"slug":43},"§ 10","Maßgebender Gewerbeertrag","10",{"norm_key":45,"title":46,"slug":47},"§ 10a","Gewerbeverlust","10a",[49,55],{"title":50,"ecli":16,"leitsatz":51,"date":52,"source_url":53,"source_type":54},"BFH, Urt. v. 07.04.2010 – I R 42\u002F09","NV: § 8a GewStG in der Fassung des Steuervergünstigungsabbaugesetzes vom 16. Mai 2003 (BGBL I 2003, BStBl I 2003, 321) ist formell und materiell verfassungsgemäß.","2010-04-07","http:\u002F\u002Fwww.rechtsprechung-im-internet.de\u002Fjportal\u002Fdocs\u002Fbsjrs\u002Fjb-STRE201050448.zip","rechtsprechung",{"title":56,"ecli":57,"leitsatz":58,"date":59,"source_url":60,"source_type":54},"BVerfG, Beschl. v. 27.01.2010 – 2 BvR 2185\u002F04, 2 BvR 2189\u002F04","ECLI:DE:BVerfG:2010:rs20100127.2bvr218504","1. Zur Gewährleistung des kommunalen Hebesatzrechts in Art 28 Abs 2 Satz 3 GG und Art 106 Abs 6 Satz 2 GG.","2010-01-27","http:\u002F\u002Fwww.rechtsprechung-im-internet.de\u002Fjportal\u002Fdocs\u002Fbsjrs\u002Fjb-KVRE387491001.zip",false]