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Title
Eine tatsächlich nicht erbrachte Überführungsleistung führt nicht zu einem nach § 8 Abs. 3 Satz 1 EStG zu bewertenden Vorteil.
Abstract
The article discusses a case law concerning monetary benefits of transfer service that has not actually been performed by employees in purview of section 8 of Einkommensteuergesetz (EStG) income tax law of Germany and discount for each service separately and associated benefits.