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
Eine Widmung in Bauland/Aufschlieungszone gem N Raumordnungsrecht stellt keine Umwidmung im Sinne des § 30 Abs 4 Z 1 EStG 1988 dar The present text deals with the legal definition of a change in designation within the meaning of 搂 30 para. 4 no. 1 of the Income Tax Act 1988. ...
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...