TY  - THES
A1  - Sokollari, Senel
T1  - Die Vermietung von Immobilien als Problem der Tatbestandsverwirklichung im System der Ertragsteuern
BT  - ein wertorientierter Ansatz zur Konkretisierung des Gewerbetatbestandes am Beispiel der Abgrenzung von Sonder- und Nebenleistungen
T2  - Schriften zum Steuerrecht
N2  - 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.
Y1  - 2022
SN  - 978-3-428-18675-4
SN  - 978-3-428-58675-2
U6  - https://doi.org/10.3790/978-3-428-58675-2
IS  - 177
PB  - Duncker & Humblot
CY  - Berlin
ER  -