Die Vermietung von Immobilien als Problem der Tatbestandsverwirklichung im System der Ertragsteuern
- 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.
| Author details: | Senel Sokollari |
|---|---|
| DOI: | https://doi.org/10.3790/978-3-428-58675-2 |
| ISBN: | 978-3-428-18675-4 |
| ISBN: | 978-3-428-58675-2 |
| Title of parent work (German): | Schriften zum Steuerrecht |
| Subtitle (German): | ein wertorientierter Ansatz zur Konkretisierung des Gewerbetatbestandes am Beispiel der Abgrenzung von Sonder- und Nebenleistungen |
| Publisher: | Duncker & Humblot |
| Place of publishing: | Berlin |
| Reviewer(s): | Lutz LammersGND, Andreas MusilGND |
| Supervisor(s): | Lutz Lammers |
| Publication type: | Doctoral Thesis |
| Language: | German |
| Year of first publication: | 2022 |
| Publication year: | 2022 |
| Publishing institution: | Universität Potsdam |
| Granting institution: | Universität Potsdam |
| Date of final exam: | 2022/04/07 |
| Release date: | 2022/09/20 |
| Issue: | 177 |
| Number of pages: | 149 |
| Organizational units: | Juristische Fakultät / Bürgerliches Recht |
| DDC classification: | 3 Sozialwissenschaften / 34 Recht / 340 Recht |
