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- Title
Tatsächliche Durchführung eines Gewinnabführungsvertrags.
- Authors
Engeln, Leonie
- Abstract
The article deals with various rulings of the Federal Fiscal Court (BFH) on the topic of the actual implementation of a profit and loss pooling agreement (GAV) within the framework of a tax consolidation group. It emphasizes that the actual implementation of the GAV throughout the entire contract period and the accounting representation of the corresponding receivables and liabilities are necessary. If the GAV is not implemented, this leads to the non-recognition of the tax consolidation group. The rulings of the BFH confirm the strict interpretation of the requirements for a tax consolidation group and should encourage companies to exercise special care in the implementation of a GAV.
- Subjects
PARTIES; PROFIT &; loss; FISCAL year; PROFIT; CONTRACTS; FEDERAL courts; PLAINTIFFS; TAXATION; DEFICIT financing
- Publication
FinanzRundschau, 2023, Vol 105, Issue 8, p356
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050806