@phdthesis{Sokollari2022,
  author    = {Sokollari, Senel},
  title     = {Die Vermietung von Immobilien als Problem der Tatbestandsverwirklichung im System der Ertragsteuern},
  series = {Schriften zum Steuerrecht},
  journal   = {Schriften zum Steuerrecht},
  number    = {177},
  publisher = {Duncker \& Humblot},
  address   = {Berlin},
  isbn      = {978-3-428-18675-4},
  doi       = {10.3790/978-3-428-58675-2},
  school      = {Universit{\"a}t Potsdam},
  pages     = {149},
  year      = {2022},
  abstract  = {The Letting of Real Estate as a Problem of the Fulfillment of Statutory Requirements in the System of Income Taxes. A Value-Oriented Approach to the Specification of Statutory Commercial Elements Using the Example of the Differentiation of Special and Supplementary Services«: The thesis addresses the income tax classification of the letting of real estate as either asset management or a commercial activity. The process of decision-making in practice, which often appears to be very casuistic, is contrasted with a methodical approach, which - by revealing the principles and valuations of income tax law - is intended to lead to consistent results. In doing so, the fundamental findings of legal methodology are elaborated and made fruitful.},
  language  = {de}
}