Viele Steuerbescheide enthalten den Vermerk "Der Bescheid ist nach § 165 Abs. 1 AO teilweise vorläufig". Welche Bedeutung hat dieser Vorläufigkeitsvermerk und für welche Punkte gilt er?

1. Welche Bedeutung hat der Vorläufigkeitsvermerk nach § 165 AO?

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2. In welchen Punkten bleiben Steuerbescheide derzeit vorläufig?

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3. Vorläufigkeitsvermerk auch für Kapitaleinkünfte mit Abgeltungsteuer

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4. Musterklage: Kein Vorläufigkeitsvermerk für sämtliche Revisionsverfahren

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5. Verfahren vor dem EGMR: Kein Anspruch auf Ruhenlassen

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6. Einzelheiten zu vorläufigen Steuerfestsetzungen

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I. Vorläufige Steuerfestsetzungen

1. Erstmalige Steuerfestsetzungen

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2. Geänderte oder berichtigte Steuerfestsetzungen

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3. Endgültigkeitserklärung

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