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 |
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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 |