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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.2.2010</span><br><'+z_link+'>Das sogenannte Seeling-Modell wird abgeschafft</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;">2.2.2010</span><br><'+z_link+'>Neue Regelungen zur zusammenfassenden 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;">8.12.2009</span><br><'+z_link+'>Gesetzesentwurf zur Umsetzung steuerrechtlicher EU-Vorgaben</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;">1.12.2009</span><br><'+z_link+'>Bauleistungen im Inland</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;">24.11.2009</span><br><'+z_link+'>Keine Ansparabschreibung nach § 7 g EStG f&uuml;r Freiberufliche im Jahr 2007</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;">17.11.2009</span><br><'+z_link+'>Wegfall Dauerfristverl&auml;ngerung bei ZM</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;">27.10.2009</span><br><'+z_link+'>Digitale Au&szlig;enpr&uuml;fung: Freiwillig erstellte Aufzeichnungen</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;">20.10.2009</span><br><'+z_link+'>Investitionsabzugsbetrag f&uuml;r 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;">13.10.2009</span><br><'+z_link+'>Sonderabschreibungen bei Eink&uuml;nfteerzielungsabsicht</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;">6.10.2009</span><br><'+z_link+'>Entwurf einer R&uuml;ckstellungsabzinsungsverordnung</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;">29.9.2009</span><br><'+z_link+'>Kontoausz&uuml;ge richtig aufbewahren</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;">22.9.2009</span><br><'+z_link+'>Vorsteuerberichtigung bei &Auml;nderung der Bemessungsgrundlage</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">15.9.2009</span><br><'+z_link+'>Fehlerhafte Steuernummer und Vorsteuerabzug</a></span></td> '); 
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if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=1184\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">8.9.2009</span><br><'+z_link+'>Umsatzsteuer bei festem freien Mitarbeiter</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=1179\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">1.9.2009</span><br><'+z_link+'>Steuersatz bei Lieferungen von Pflanzen und Einpflanzen</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=1175\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">25.8.2009</span><br><'+z_link+'>Verbot der Aufteilung nach Umsatzschl&uuml;ssel ist europarechtswidrig</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">18.8.2009</span><br><'+z_link+'>Verkauf von Fingerfood im Kino</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.8.2009</span><br><'+z_link+'>Umsatzsteuer als regelm&auml;&szlig;ig wiederkehrende Ausgabe</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">4.8.2009</span><br><'+z_link+'>7 % bei Verkauf aus Imbisswagen</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;">27.7.2009</span><br><'+z_link+'>Elektronisches Ausfuhrverfahren ATLAS</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">21.7.2009</span><br><'+z_link+'>Steuernummer bei Mietvertr&auml;gen</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.7.2009</span><br><'+z_link+'>Wahl der Gewinnermittlung</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;">7.7.2009</span><br><'+z_link+'>Ermittlung des Gesamtumsatzes bei Kleinunternehmer</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.6.2009</span><br><'+z_link+'>Neuer Online-Dienst f&uuml;r Bescheinigung der USt-Identifikationsnummer (USt-IdNr.)</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">23.6.2009</span><br><'+z_link+'>Aufteilung der Anschaffungskosten 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;">16.6.2009</span><br><'+z_link+'>Verdopplung der Jahresumsatzgrenze f&uuml;r Ist-Versteuerung auf 500.000 EUR ab 01.07.2009</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.6.2009</span><br><'+z_link+'>Gewerbesteuerr&uuml;ckstellung 2008</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">26.5.2009</span><br><'+z_link+'>Ist-Versteuerung f&uuml;r Unternehmen</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;">19.5.2009</span><br><'+z_link+'>Angabe des Zeitpunkts der 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;">12.5.2009</span><br><'+z_link+'>Elektronisches Fahrtenbuch</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;">5.5.2009</span><br><'+z_link+'>Verpflegung als Nebenleistung</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;">28.4.2009</span><br><'+z_link+'>Abgabefristen Steuererkl&auml;rungen 2008</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;">22.4.2009</span><br><'+z_link+'>Darlehen zwischen nahen Angeh&ouml;rigen</a></span></td> '); 
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if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=1099\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.4.2009</span><br><'+z_link+'>H&auml;usliches Arbeitszimmer - Vorl&auml;ufigkeitskatalog</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=1095\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">7.4.2009</span><br><'+z_link+'>Anlage E&Uuml;R nicht verpflichtend?</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;">31.3.2009</span><br><'+z_link+'>Neues Vorsteuerverg&uuml;tungsverfahren 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;">24.3.2009</span><br><'+z_link+'>Buchf&uuml;hrungspflicht: Alle Ums&auml;tze sind miteinzubeziehen</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">17.3.2009</span><br><'+z_link+'>7 % Umsatzsteuer bei Partyservice?</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;">10.3.2009</span><br><'+z_link+'>Konkrete Leistungsbeschreibung in 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;">3.3.2009</span><br><'+z_link+'>R&uuml;ckwirkender Wechsel von Ist- zur Sollbesteuerung</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=1069\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">25.2.2009</span><br><'+z_link+'>Umsatzsteuerberichtigung erfordert tats&auml;chliche R&uuml;ckzahlung</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">17.2.2009</span><br><'+z_link+'>Verz&ouml;gerungsgeld als neue Sanktionsm&ouml;glichkeit des Betriebspr&uuml;fers</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">10.2.2009</span><br><'+z_link+'>Pendlerpauschale - Vorauszahlungen werden nicht angepasst</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=1057\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">3.2.2009</span><br><'+z_link+'>Neue Rechnungsvorgaben ab 2009</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">28.1.2009</span><br><'+z_link+'>Steuerfreiheit einer Ausfuhrlieferung auch bei F&auml;lschung des Ausf&uuml;hrnachweises</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">20.1.2009</span><br><'+z_link+'>Konjunkturpaket</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;">14.1.2009</span><br><'+z_link+'>BilMoG – Abschaffung Aufwandsr&uuml;ckstellung</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">7.1.2009</span><br><'+z_link+'>Vorsteuerabzug nur bei ausreichender Leistungsbeschreibung</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;">23.12.2008</span><br><'+z_link+'>Versch&auml;rfter Ausfuhrnachweis</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;">15.12.2008</span><br><'+z_link+'>Pendlerpauschale – Auswirkungen f&uuml;r Unternehmer</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;">9.12.2008</span><br><'+z_link+'>Streuwerbeartikel sind keine Geschenke</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;">3.12.2008</span><br><'+z_link+'>50 % Vorsteuerabzug f&uuml;r Pkw wieder gestrichen</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;">25.11.2008</span><br><'+z_link+'>Umsatzsteuer f&uuml;r Speise- und Getr&auml;nkeabgaben</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;">18.11.2008</span><br><'+z_link+'>Umsatzsteuer-Vorauszahlungen</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;">11.11.2008</span><br><'+z_link+'>Ort der Versendungslieferung ohne Empf&auml;ngerangabe</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;">4.11.2008</span><br><'+z_link+'>Im Insolvenzverfahren kann Vorsteuer zur&uuml;ckgefordert werden</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;">28.10.2008</span><br><'+z_link+'>Orts&uuml;bliche Miete bei verbilligter &Uuml;berlassung</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;">21.10.2008</span><br><'+z_link+'>Umsatzsteuerbefreiung f&uuml;r alle Postanbieter</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;">30.9.2008</span><br><'+z_link+'>Wechsel von Ist- und Sollversteuerung</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;">23.9.2008</span><br><'+z_link+'>Nachweis bei Pkw als (gewillk&uuml;rtes) Betriebsverm&ouml;gen</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;">29.7.2008</span><br><'+z_link+'>Besteuerung Dienstwagen nur bei tats&auml;chlicher Nutzung</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;">22.7.2008</span><br><'+z_link+'>Aufzeichnungen bei Einnahmen&uuml;berschussrechnungen</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;">15.7.2008</span><br><'+z_link+'>Fahrtenbuch trotz kleiner M&auml;ngel anzuerkennen</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;">8.7.2008</span><br><'+z_link+'>Auswirkung auf Buchf&uuml;hrungsgrenzen</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;">1.7.2008</span><br><'+z_link+'>Abschreibung von Software</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;">24.6.2008</span><br><'+z_link+'>Neue Steuererkl&auml;rungsvordrucke ab 2008</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;">17.6.2008</span><br><'+z_link+'>H&ouml;he des Entnahmegewinns</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;">10.6.2008</span><br><'+z_link+'>Neues zu 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;">4.6.2008</span><br><'+z_link+'>Pflicht zur Kassenf&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;">27.5.2008</span><br><'+z_link+'>Veranlassung von Bewirtungsaufwendungen</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;">20.5.2008</span><br><'+z_link+'>Gemeinsame Auftragserteilung - 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;">13.5.2008</span><br><'+z_link+'>Regelung der neuen GmbH verz&ouml;gert 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;">6.5.2008</span><br><'+z_link+'>BMF-Schreiben zu Sachzuwendungen</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;">29.4.2008</span><br><'+z_link+'>Umsatzsteuer auf Grundst&uuml;cksentnahme</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;">22.4.2008</span><br><'+z_link+'>Investitionszusch&uuml;sse bei der Einnahmen&uuml;berschussrechnung</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">15.4.2008</span><br><'+z_link+'>Anforderungen zum 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;">25.3.2008</span><br><'+z_link+'>Neue Ma&szlig;nahmen gegen Mehrwertsteuerbetrug</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;">11.3.2008</span><br><'+z_link+'>Sponsoring gemeinn&uuml;tziger Sportvereine</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;">4.3.2008</span><br><'+z_link+'>Neue Klassifikation der Wirtschaftszweige 2008</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;">26.2.2008</span><br><'+z_link+'>Reform der Erbschaftsteuer verz&ouml;gert 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;">19.2.2008</span><br><'+z_link+'>Keine generelle Umsatzsteuerpflicht aus 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;">12.2.2008</span><br><'+z_link+'>Rechnung: Vereinfachter Hinweis erlaubt</a></span></td> '); 
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if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=846\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">5.2.2008</span><br><'+z_link+'>R&uuml;ckkaufverpflichtung f&uuml;r Leasingfahrzeuge</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">30.1.2008</span><br><'+z_link+'>1 %-Regelung auch bei abgeschriebenen Kfz</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;">15.1.2008</span><br><'+z_link+'>Reform des Bilanzrechts geplant</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">9.1.2008</span><br><'+z_link+'>Pauschbetr&auml;ge f&uuml;r Sachentnahmen 2008</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">2.1.2008</span><br><'+z_link+'>Ehegatten-Splitting bleibt unangetastet</a></span></td> '); 
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if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=814\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.12.2007</span><br><'+z_link+'>Vorerst keine Steuerpflicht f&uuml;r Tagesm&uuml;tter</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=813\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">18.12.2007</span><br><'+z_link+'>Leistungsort bei Internetdienstleistungen</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.12.2007</span><br><'+z_link+'>Zugriff des Finanzamts auf EDV-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;">5.12.2007</span><br><'+z_link+'>Neue Buchf&uuml;hrungspflichtgrenze schon f&uuml;r 2007</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">27.11.2007</span><br><'+z_link+'>Berichtigung bereits abgegebener Bilanzen</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;">20.11.2007</span><br><'+z_link+'>Neue Buchf&uuml;hrungsgrenzen ab 2008</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;">6.11.2007</span><br><'+z_link+'>Restaurationsums&auml;tze ab 2008</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;">30.10.2007</span><br><'+z_link+'>Verkauf in Second-Hand-Shops</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;">23.10.2007</span><br><'+z_link+'>Erg&auml;nzen von Rechnungen</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">2.10.2007</span><br><'+z_link+'>Nachbetreuung von Versicherungsvertr&auml;gen</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;">25.9.2007</span><br><'+z_link+'>EDV-Systemberater ist Gewerbetreibender</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;">18.9.2007</span><br><'+z_link+'>Vorl&auml;ufiger Rechtsschutz bei Pendlerpauschale</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">11.9.2007</span><br><'+z_link+'>Beginn der Buchf&uuml;hrungspflicht</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;">4.9.2007</span><br><'+z_link+'>Reichensteuer ab 2008 auch f&uuml;r Gewinneink&uuml;nfte</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=742\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">28.8.2007</span><br><'+z_link+'>Hinzusch&auml;tzung von Umsatz und Gewinn</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=738\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">21.8.2007</span><br><'+z_link+'>Mittelstandsentlastung beschlossen</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">14.8.2007</span><br><'+z_link+'>Privatnutzung in Geb&auml;uden ab 01.07.2004</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">8.8.2007</span><br><'+z_link+'>Steuerverg&uuml;nstigungen f&uuml;r die Vorstandsarbeit</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">31.7.2007</span><br><'+z_link+'>Rechnung an Computer/Fax</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;">24.7.2007</span><br><'+z_link+'>Steuergestaltung ab 2008 unzul&auml;ssig</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">17.7.2007</span><br><'+z_link+'>Bund will 500 neue Betriebspr&uuml;fer einstellen</a></span></td> '); 
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if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=714\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">10.7.2007</span><br><'+z_link+'>Unternehmensteuerreform ist verabschiedet</a></span></td> '); 
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var z_link = "";
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">3.7.2007</span><br><'+z_link+'>Jahressteuergesetz 2008</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;">26.6.2007</span><br><'+z_link+'>Steueridentifikationsnummer – Meldebeh&ouml;rden &uuml;bermitteln Daten</a></span></td> '); 
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var z_link = "";
if (ziel == "intern") { z_link = "a id=link_text style=\"color:gray;\" href=\"/cgi-bin/page/main.pl?e3_ID=702\" target=main"; }
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AR.document.writeln('		<td width="100%" colspan="3" style="font-size:9pt;"><span style="font-size:8pt;color:black;">19.6.2007</span><br><'+z_link+'>Handlungsbedarf wegen Erbschaft- und Schenkungsteuer</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;">12.6.2007</span><br><'+z_link+'>Pauschalierung bei Geschenken</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;">5.6.2007</span><br><'+z_link+'>Beschluss Unternehmensteuerreform 2008</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;">29.5.2007</span><br><'+z_link+'>GmbH-Recht wird modernisiert</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;">23.5.2007</span><br><'+z_link+'>Termin 30.06.2007: Vorsteuererstattung</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;">16.5.2007</span><br><'+z_link+'>Umsatzsteuerbefreiungen – Heilp&auml;dagoge/Legasthenie</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;">30.4.2007</span><br><'+z_link+'>Firmen-Pkw – Verbot der Privatnutzung</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;">24.4.2007</span><br><'+z_link+'>1 % auch f&uuml;r Lkw’s</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;">11.4.2007</span><br><'+z_link+'>Bilanzsteuerrecht: Altersteilzeitvereinbarungen</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;">3.4.2007</span><br><'+z_link+'>Neue Regelung f&uuml;r geringwertige Wirtschaftsg&uuml;ter</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;">27.3.2007</span><br><'+z_link+'>Steuererleichterungen bei Sch&auml;den durch Orkan „Kyrill“</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;">20.3.2007</span><br><'+z_link+'>Vorsteuerabzug aus Photovoltaikanlage</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;">13.3.2007</span><br><'+z_link+'>K&ouml;rperschaftsteuer–Anrechnungsverfahren nicht vereinbar</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;">6.3.2007</span><br><'+z_link+'>Ver&auml;u&szlig;erungsbedingte Aufl&ouml;sung einer Ansparr&uuml;cklage</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;">27.2.2007</span><br><'+z_link+'>Zusammenfassende Meldungen</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;">21.2.2007</span><br><'+z_link+'>Domain-Name – nicht abnutzbares Wirtschaftsgut</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;">14.2.2007</span><br><'+z_link+'>1 % Regelung statt Fahrtenbuch</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;">6.2.2007</span><br><'+z_link+'>Angabe des Leistungszeitpunktes – Finanzverwaltung lenkt ein</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;">30.1.2007</span><br><'+z_link+'>Abgabe der Umsatzsteuervoranmeldung</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;">24.1.2007</span><br><'+z_link+'>Umsatzsteuersatz bei Imbisswagen</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;">16.1.2007</span><br><'+z_link+'>Neue Pauschbetr&auml;ge f&uuml;r unentgeltliche Wertabgaben</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;">9.1.2007</span><br><'+z_link+'>Digitale Betriebspr&uuml;fung: Grenzen der elektronischen Auswertung</a></span></td> '); 
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