Section 6 (3) sentence 2 of the act is not applicable, since the transferor is no longer a co-entrepreneur with the transfer of the share of the total assets.FinanzRundschau
6 EStG 1988. It is pointed out that the decision on the carryforward capability of the loss should be made in the tax assessment notice of the year of the loss deduction. A determination notice can be issued in the public interest or upon request of a party. The loss deduction must be...
S. d. An-nahme der Unternehmensfortführung gemäß § 252 Abs. 1 Nr. 2 HGB („Going Concern“) sicherzustellen. Anschließend sind in einem zeitlich längerfristigen Korridor die Wettbewerbsfähigkeit und die Renditefähigkeit wiederzuerlangen. Vgl. IDW S 6, IDW Life 2018...
Unzulssige Richtervorlage zur Verfassungsmigkeit des festen Rechnungszinsfues von 6 % gem. § 6a Abs. 3 S. 3 EStG (Pensionsrückstellungen) – unzureichende Begründung des Vorlagebeschlussesdoi:10.9785/fr-2023-1052306CONSTITUTIONAL law
6 EStG 1988. It is pointed out that the decision on the carryforward capability of the loss should be made in the tax assessment notice of the year of the loss deduction. A determination notice can be issued in the public interest or upon request of a party. The loss...
The text discusses the interpretation of laws and argues that the transfer of assets between identical sister partnerships does not fall within the wording of 搂 6 (5) EStG. It is stated that the exclusion of the transfer at book value violates the Basic Law and...
BMF-Auskunft: Betriebsaufgabe und Antrag auf gemeinen Wert – Frage betreffend § 24 Abs 6 EStG 1988 idF AbgG 2023doi:10.33196/afs202404012602INCOME taxTAX consultantsECONOMIC activityLEGAL opinionsCONDOMINIUMSThe article is about a request from the Chamber of Tax Consul...
5 sentence 6 of the Income Tax Act (EStG). It revolves around the question of whether an upper-tier partnership, which is indirectly involved in a transferred asset, can be converted into a corporation at book values without violating the lock-up period. The court...
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