The article examines decision of Bundesfinanzhof (BFH), German tax court, on depreciation for wear and tear, and mentions provision of Section 7 (4) of the Income Tax Act Einkommensteuergesetz (EStG). It reports the legal question of whether Section 7 (4) sentenc...
The article deals with the tax consideration of outpatient care and support according to 搂 35a of the Income Tax Act (EStG). It is pointed out that the legal situation regarding the tax consideration of expenses related to illness and care in the case of inst...
Each strain sensed the presence of the other and responded in a specific manner, which points to fine intraspecific transcriptomic modulation.doi:10.9785/ovs-fr-2006-313Norbert MeierVerlag Dr. Otto SchmidtFinanz-Rundschau Ertragsteuerrecht
2 EStG – Behandlung des bernahmeergebnisses nach § 4 Abs. 4 ff., § 7 UmwStGdoi:10.9785/fr-2021-1030112BUSINESS revenueFINANCIAL statementsCORPORATE taxesINCOMEASSETS (Accounting)The article discusses a court related to profit within the meaning of Section 34a (2) ES...
7 EStG (Income Tax Act). The Federal Fiscal Court (BFH) has decided that the inclusion of synthetic financial innovations in capital gains taxation is constitutional. The case concerns a plaintiff who has made profits from the repayment of bonds and has applied f...
7 and sentence 2 as well as para. 4 of the Income Tax Act. A final default occurs when it is certain that no repayment will be made. The opening of insolvency proceedings alone is usually not sufficient to determine a final default. The tax implications of the loan...
Voraussetzungen des Verbots des Abzugs von sog. Bestechungsgeldern nach § 4 Abs. 5 Satz 1 Nr. 10 Satz 1 EStG i.V.m. § 299 Abs. 2 und Abs. 3 StGBdoi:10.9785/fr-2023-1051308LUXEMBOURGTAX lawsTAX courtsTAX deductionsINTERNAL revenue law...
Knock-out-Zertifikate keine Termingeschfte i.S.v. § 15 Abs. 4 Satz 3 EStG/Abziehbarkeit von Gebühren für eine verbindliche Auskunft nach § 10 Nr. 2 Halbs. 2 KStGdoi:10.9785/fr-2023-1051806GERMANYACTIONS & defenses (Law)TAX courts...