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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.12.2011</span><br><'+z_link+'>Elektronische &Uuml;bermittlung von Steuererkl&auml;rungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">25.10.2011</span><br><'+z_link+'>Innergemeinschaftliche Lieferung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">13.9.2011</span><br><'+z_link+'>Verg&uuml;tung Vorsteuer 2010</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.8.2011</span><br><'+z_link+'>Essenslieferungen mit 7 % Umsatzsteuer</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.8.2011</span><br><'+z_link+'>Investitionsabzugsbetrag</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">16.8.2011</span><br><'+z_link+'>Verbesserungen bei Riester-Rente</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.8.2011</span><br><'+z_link+'>Umsatzsteuerschuld bei Rechnungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">2.8.2011</span><br><'+z_link+'>Aufl&ouml;sung des IAB</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">26.7.2011</span><br><'+z_link+'>Probleme bei Nettorechnungen ab 01.07.2011</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">19.7.2011</span><br><'+z_link+'>Neues zu innergemeinschaftlichen Lieferungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">12.7.2011</span><br><'+z_link+'>Steuervereinfachungsgesetz gescheitert</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">5.7.2011</span><br><'+z_link+'>Nettorechnung bei Mobilfunkger&auml;ten</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">28.6.2011</span><br><'+z_link+'>Frageb&ouml;gen vor Betriebspr&uuml;fungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">21.6.2011</span><br><'+z_link+'>Noch zahlreiche gesetzliche &Auml;nderungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.6.2011</span><br><'+z_link+'>Einheitliche Zusammenfassende Meldung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">17.5.2011</span><br><'+z_link+'>Reverse-Charge-Verfahren beim Mobilfunk</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">10.5.2011</span><br><'+z_link+'>Geb&uuml;hrenpflicht f&uuml;r verbindliche Ausk&uuml;nfte</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">26.4.2011</span><br><'+z_link+'>Umsatzsteuer im Insolvenzfall</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">5.4.2011</span><br><'+z_link+'>R&uuml;ckwirkende Rechnungsberichtigung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">29.3.2011</span><br><'+z_link+'>Neue gesetzliche Regelungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">22.3.2011</span><br><'+z_link+'>Steuererkl&auml;rungen 2010 verz&ouml;gern sich</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">15.3.2011</span><br><'+z_link+'>Fehlender Kontierungsvermerk</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">8.3.2011</span><br><'+z_link+'>Umsatzsteuerliche Beg&uuml;nstigung f&uuml;r Hotels</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">1.3.2011</span><br><'+z_link+'>Bewirtungsaufwendungen vom Inhaber</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">22.2.2011</span><br><'+z_link+'>Fristablauf f&uuml;r Antr&auml;ge usw.</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">1.2.2011</span><br><'+z_link+'>R&uuml;ckstellung f&uuml;r k&uuml;nftige Au&szlig;enpr&uuml;fung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">25.1.2011</span><br><'+z_link+'>Fehlende Ordnungsm&auml;&szlig;igkeit bei Buchf&uuml;hrung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.1.2011</span><br><'+z_link+'>Geb&auml;udereinigungsleistungen ab 2011</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">4.1.2011</span><br><'+z_link+'>Steuererkl&auml;rungsfristen f&uuml;r 2010</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">16.11.2010</span><br><'+z_link+'>Wechsel von Ist- zur Sollbesteuerung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.11.2010</span><br><'+z_link+'>Elektronische Bilanz: Um ein Jahr verl&auml;ngert</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">2.11.2010</span><br><'+z_link+'>Vorsteuerverg&uuml;tungsverfahren verl&auml;ngert</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">26.10.2010</span><br><'+z_link+'>Verrechnung der Sondervorauszahlung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">19.10.2010</span><br><'+z_link+'>Nachtr&auml;glicher Investitionsabzugsbetrag</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">12.10.2010</span><br><'+z_link+'>Sammelposten und Sofortabzug f&uuml;r GWG</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">5.10.2010</span><br><'+z_link+'>Nachzahlungszinsen Umsatzsteuer</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">28.9.2010</span><br><'+z_link+'>Umsatzsteuer bei Privatnutzung Pkw</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">21.9.2010</span><br><'+z_link+'>Vorsteuerverg&uuml;tungsverfahren bis 30.09.2010</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.9.2010</span><br><'+z_link+'>Verzicht auf Rechnungsabgrenzung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">7.9.2010</span><br><'+z_link+'>Umsatzsteuer aufgrund Abtretung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">31.8.2010</span><br><'+z_link+'>&Auml;nderung steuerlicher Verordnungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">24.8.2010</span><br><'+z_link+'>Betreuer und Verfahrenspfleger nicht gewerbesteuerpflichtig</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">17.8.2010</span><br><'+z_link+'>Unzutreffende Rechnungsangaben und Vorsteuerabzug</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">10.8.2010</span><br><'+z_link+'>Degressive Abschreibung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">3.8.2010</span><br><'+z_link+'>Vereinfachte Rechnungsstellung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.7.2010</span><br><'+z_link+'>Postdienstleistungen ab Juli 2010</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">15.6.2010</span><br><'+z_link+'>Leistungsort bei Grundst&uuml;cken</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">8.6.2010</span><br><'+z_link+'>Schuldzinsen nach Betriebsaufgabe</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">1.6.2010</span><br><'+z_link+'>Besuch Fu&szlig;ballspiel – Betriebsausgabe?</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">25.5.2010</span><br><'+z_link+'>Vorsteuerverg&uuml;tungsverfahren</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.5.2010</span><br><'+z_link+'>Orchestermusiker kann steuerfrei sein</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">4.5.2010</span><br><'+z_link+'>ELSTER: Nun auch mit Anlage E&Uuml;R</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.4.2010</span><br><'+z_link+'>Versch&auml;rfung der 1%-Regelung</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">13.4.2010</span><br><'+z_link+'>Anforderungen an den Vorsteuerabzug</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.3.2010</span><br><'+z_link+'>Bilanzrechtsmodernisierungsgesetz</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.3.2010</span><br><'+z_link+'>Steuerschuldnerschaft bei Bauleistungen</a></span></td> '); 
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">16.3.2010</span><br><'+z_link+'>Wiedereinf&uuml;hrung des Wahlrechts bei GWG</a></span></td> '); 
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