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- Title
Verlustrücktrag: Auswirkungen auf den Gesamtbetrag der Einkünfte im Entstehungsjahr.
- Abstract
The article deals with the effects of loss carryback on the total amount of income in the year of origin. Negative income that has been carried back according to § 10d para. 1 EStG is no longer allocated to the year of origin and therefore does not form the basis for determining income in the year of origin. In a specific case, the tax court reduced the income tax for the disputed year 2015, but this decision was overturned by the Federal Fiscal Court. The lawsuit was dismissed because the unbalanced negative income was carried back in full and the total amount of income is zero euros. The contested income tax assessment is correct.
- Subjects
TAX assessment; TAX courts; FEDERAL courts; EURO; ACTIONS &; defenses (Law)
- Publication
FinanzRundschau, 2024, Vol 106, Issue 11, p526
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061109