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- Title
Abfärbung von Verlusten aus gewerblicher Tätigkeit auf die im Übrigen vermögensverwaltende Tätigkeit einer GbR – Verfassungsmäßigkeit der § 15 Abs. 3 Nr. 1 Satz 1 Alternative 1 und Satz 2 Alternative 1, § 52 Abs. 23 Satz 1 EStG i.d.F. des WElektro- MobFördG
- Abstract
The article discusses the tax treatment of losses from commercial activities in a civil law partnership (GbR) that also engages in asset management activities. It is stated that losses from commercial activities do not affect the asset management activities of a GbR as long as they do not exceed the de minimis threshold. The Federal Fiscal Court (BFH) has ruled that the corresponding provisions of the Income Tax Act are constitutional. The text also describes the contracts and financing related to the acquisition and operation of a photovoltaic system (PVA) by the plaintiff. The Tax Court (FG) has determined that the plaintiff has exclusively generated commercial income. Finally, the Fund Location Act of June 3, 2021 is criticized and it is stated that the "abfärbewirkung" (effect of coloration) in mixed asset management partnerships is constitutional.
- Subjects
ASSET management; PLAINTIFFS; LEASE &; rental services; TAX courts; LAW partnership; LOAN agreements; CIVIL law; PHOTOVOLTAIC power systems
- Publication
FinanzRundschau, 2023, Vol 105, Issue 16, p747
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051606