§§ 4f und 5 Abs. 7 EStG n.F. in der PraxisProfessor Dr. Gerrit AdrianSteuerberater, Frankfurt a.M.Regierungsdirektor Dr. Peter HeinemannFinanzministerium Nordrhein-Westfalen, Düsseldorf*Inhaltsübersicht1. Einleitung2. Gesetzliche Neuregelung2.1 Gesetzgebungsverfahren2.2 § 4f EStG und § 5...
It reports the legal question of whether Section 7 (4) sentence 2 EStG applies analogously to the cases in which the actual useful life of a building is the legal Useful life of 33 years exceeds, is applicable.FinanzRundschau
It is also pointed out that the use of 搂 7g EStG always leads to a compensable and deductible loss. The letter also contains information on the temporal application of the regulations.FinanzRundschau
CAPITAL gains taxThe article deals with the constitutionality of the transitional law for the introduction of capital gains taxation according to 搂 20 para. 2 sentence 1 no. 7 EStG (Income Tax Act). The Federal Fiscal Court (BFH) has decided that the inclusion...
The article discusses a court related to profit within the meaning of Section 34a (2) EStG-Treatment of the takeover result in accordance with Section 4 (2) 4 ff. Topics include the difference between the business assets at the end of the financial year and the b...