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About the author
Willi Dittmann Willi Dittmann, Dipl.-Finanzwirt (FH), ist Dozent am Bildungszentrum der OFD Karlsruhe. Dieter Haderer Dieter Haderer, Dipl.-Finanzwirt (FH), war langjährig Dozent am Bildungszentrum der OFD Karlsruhe. Rüdiger Happe Rüdiger Happe, Dipl.-Finanzwirt, Steuerberater.
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