Erweiterte Kürzung nach § 9 Nr. 1 Satz 2 GewStG - Bookswagon
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Erweiterte Kürzung nach § 9 Nr. 1 Satz 2 GewStG

Erweiterte Kürzung nach § 9 Nr. 1 Satz 2 GewStG


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About the Book

Studienarbeit aus dem Jahr 2018 im Fachbereich Jura - Steuerrecht, Note: 11 Punkte, Rheinische Friedrich-Wilhelms-Universität Bonn (Steuerrecht), Veranstaltung: Seminar im Steuerrecht im Wintersemester 2017/18, Sprache: Deutsch, Abstract: Die vorliegende Seminararbeit widmet sich der Rechtsfrage, die der IV. Senat des BFH in seinem Beschluss vom 21.7.2016 - aufgrund einer divergierenden Rechtsauffassung des I. Senats des BFH in seinem Urteil vom 19.10.2010 - dem Großen Senat des BFH vorgelegt hat. Dabei ist fraglich, ob einer grundstücksverwaltenden, gewerblich geprägten Personengesellschaft bei der Beteiligung an einer grundstücksverwaltenden, nicht gewerblich geprägten Personengesellschaft die erweiterte Kürzung nach § 9 Nr. 1 S. 2 GewStG zu gewähren ist.


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Product Details
  • ISBN-13: 9783668752467
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 52
  • Spine Width: 3 mm
  • Weight: 132 gr
  • ISBN-10: 366875246X
  • Publisher Date: 13 Jul 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: BFH v. 21.7.2016 - IV R 26/14
  • Width: 148 mm


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Erweiterte Kürzung nach § 9 Nr. 1 Satz 2 GewStG
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