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...
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...
_6.126(3) Spezifische Tatbestandsmerk-male des§50d Abs.9Satz 1Nr. 2EStG..._6.1273. Besteuerung des Gewinnanteils beiabweichender Qualifikationa) Intransparente Besteuerung imSitzstaataa) OECD-MA..._6.128bb) DBA-Belgien..._6.131cc) DBA-Portugal..._6.132dd) DBA-USA..._6.137Schänzle...
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
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...
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
The document deals with the decision of the Federal Constitutional Court on the unconstitutionality of 搂 6 (5) sentence 3 of the Income Tax Act (EStG) regarding the transfer of assets between identical participating partnerships at book value. The court has ruled t...
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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