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- Title
Erweiterte Kürzung bei Überlassung von Gewerberäumen an geringfügig beteiligte Genossin.
- Authors
Nöcker, G.
- Abstract
The Federal Fiscal Court (BFH) has ruled that the extended reduction of trade tax does not apply to a registered cooperative if it rents insignificant real estate to a minimally involved member of the cooperative who uses it for their business operations. The ruling concerns a plaintiff who is exclusively engaged in renting out properties. The tax office has excluded the extended reduction of trade tax due to this rental activity. Initially, the tax court ruled in favor of the plaintiff, but the BFH overturned the decision and dismissed the lawsuit. The BFH argues that renting to a cooperative member results in the exclusion of the extended reduction, regardless of the member's minimal involvement in the cooperative. It is noted that a change in legislation is necessary to address this situation.
- Subjects
PROPERTY; TAX courts; COMRADES Marathon; TAX cuts; PLAINTIFFS; REAL property; LEGAL judgments; RETAIL stores; BUSINESS; FEDERAL courts
- Publication
FinanzRundschau, 2023, Vol 105, Issue 2, p69
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050208