What is 69 and 89
Tax exemption according to § 4 No. 14 UStG for foot reflexology masseur - rejection of ...
Income Tax Liability - Hong Kong - Residence - Abroad
1. No other shareholders need to be invited in the event of a dispute about whether ...
A permanent overpayer certificate may also be issued to indirect creditors
It does not matter who is entitled to the capital income under civil law, but who generates income from the capital income in the tax law sense and at whose expense the capital gains tax is to be withheld and paid (see BFH rulings of August 22, 1990 I R 69/89, BFHE 162, 263; from November 9, 1994 I R 5/94, BStBl II 1995, 255; from 15.3.1995 I R 82/93, BFHE 177, 257; FG-Hamburg, judgment of October 19, 2017 2 K 57/17, EFG 2018, 130).
The systematic position of Section 44a (5) EStG in VI. Part of the EStG, which regulates the collection of income tax, wage tax and capital gains tax (see BFH judgment of August 22, 1990 I R 69/89, BFHE 162, 263; dated November 9, 1994 I R 5/94, BStBl II 1995, 255).
In this respect, it has the same function as the concept of employee in the wage tax deduction procedure and the concept of creditor with limited tax liability within the meaning of Section 50a EStG (see BFH rulings of August 22, 1990 I R 69/89, BFHE 162, 263; dated November 9, 1994 I R 5/94, BStBl II 1995, 255).
Free transfer of investment income
It does not matter who is the creditor of the investment income in terms of civil law (e.g. due to an assignment in accordance with Section 398 of the Civil Code - BGB - or due to an usufruct appointment in accordance with Section 1068 BGB), but rather who is the creditor of the investment income in terms of tax law according to Section 2 Para . 1 EStG achieved (BFH judgment in BFHE 162, 263, BStBl II 1991, 38).
Also in the relationship between the heir to the contract and the recipient of the gift, the attribution of ...
The 1st Senate of the BFH correctly stated in BFHE 162, 263, BStBl II 1991, 38 from the fact that the transfer of use is usually based on a legal relationship.
Income tax 1991; Capital assets; Conditional usufruct; Debt interest as ...
This is the person who has the legal and actual power to use the capital assets named in Section 20 (1) No. 1 to 7 EStG for a fee for a period of time (BFH judgment, BFHE 162, 263 , BStBl II 1991, 38, 39).
FG, EFG 1980, 482, 483; in the result the same view: Ehlers, usufruct, 2nd edition, marginal numbers 203 f., 206; Milatz, German Tax Law - DStR - 1999, 137, 140; Jansen in Herrmann / Heuer / Raupach, EStG § 20 marginal number 59; Heinicke in Schmidt, EStG § 20 Rn. 21; BFH judgment of June 8, 1977 II R 79/69, BFHE 128, 72, BStBl II 1979, 562 - on the usufructuary legacy of capital assets; a. A. Wassermeyer in Kirchhof / Söhn EStG § 20, marginal number B 49, 51; Conradi in Littmann / Bitz / Hellwig, EStG § 20 marginal number 28; Stuhrmann in Blümich, EStG § 20 Rn 42 f .; on the usufruct of capital assets: BFH judgment, BFHE 162, 263 , BStBl II 1991, 38, 39; on the usufruct of a property: BFH judgment of September 28, 1993 IX R 156/88, BFHE 172, 439, BStBl II 1994, 319).
Income allocation when a donation is made
Preliminary tax assessment
Extended restricted income tax liability according to § 2 AStG
Attribution of usufructuary free of charge to ...
1. The creditors of the investment income received from a KG are the co-entrepreneurs (§ ...
Interest Income - Bankruptcy Estate
Legality of an additional notification of capital gains tax
Significance of the civil legal term child for the tax ...
Other remuneration of the Hapimag shareholders
Tax effects of the transferability of a profit claim even before ...
Income generation from business relationships - profit income - ...
Attribution, usufruct, surrogate
Income tax: attribution of income from capital assets
Binding effect of a firm that refuses to grant child benefit ...
Allocation of interest from a securities account in Austria
Different tax assessment for reasons of equity; Unconstitutionality of ...
Concealed deposit through allocation of interest claims from securities without ...
Allocation of income from capital assets in the case of grant or ...
Withholding tax on capital gains in the event of bankruptcy of an OHG
Taxation of Foreign Investment Income - Requirements for Fiduciary Relationship
Requirements for proof of tax-reducing expenses and a ...
Loan agreement between KG and children of the general partner
Allocation of capital income to a lawyer in the absence of evidence of a ...
Consideration of income from business relationships abroad with a ...
Assertion of the loan costs for the partial financing of a guarantee as ...
Income from capital assets; Allocation of foundation assets and from this ...
Inducement of debt interest through a rental relationship; Tax-reducing ...
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