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- Title
Führt die Errichtung einer Lärmschutzwand weder zu Erhaltungsaufwand noch zu einer außergewöhnlichen Belastung?
- Authors
Grotherr, Siegfried
- Abstract
The article reports on a judgment by the Münster Tax Court regarding the tax treatment of costs for the construction of a noise barrier on a residential building. The court ruled that the costs are considered subsequent production costs and not extraordinary expenses. The judgment of the Nuremberg Tax Court regarding the construction of an embankment wall was not recognized. It is being discussed whether the noise barrier can be considered as an independent asset and whether the BFH's equivalent value doctrine is applicable. The tax treatment of expenses for noise barriers has not yet been conclusively clarified.
- Subjects
NOISE barriers; TAX courts; TRAFFIC noise; INDUSTRIAL costs; TRANSPORTATION noise; LEGAL judgments; TAX deductions; APARTMENT buildings; CONSTRUCTION costs
- Publication
FinanzRundschau, 2022, Vol 104, Issue 8, p337
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1040804