Bildung von Rückstellungen für Entsorgungspflichten nach dem Elektro- und Elektronikgerätegesetz.

The article discusses a case law concerning establishment of provisions for waste disposal obligations to a limited liability company that produced electrical and electronic equipment under the Elektro- und Elektronikgerätegesetz (ElektroG) electrical and electronic equipment law in Germany. Topics include obligation on the company to collect and dispose the used equipment from the market; and failure of tax auditor to identify disposal costs in the corporate tax and trade tax assessment.