We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Werbungskosten eines Milizsoldaten.
- Authors
Fuchs, Hubert W.
- Abstract
The article "Advertising expenses of a reserve soldier" reports on the case of a reserve soldier who claimed advertising expenses in his income tax return. The complainant requested the consideration of advertising expenses amounting to 512.75 euros for various equipment items. The Federal Finance Court rejected the consideration of these costs because the items purchased by the complainant were not necessary to acquire, secure, or maintain his income as a reserve soldier. The Federal Ministry of Defense confirmed that the use of privately purchased items in the professional activity as a reserve soldier is prohibited. Therefore, the requested expenses were not deductible as advertising expenses.
- Subjects
TAX returns; FEDERAL courts; COST; MILITARY personnel; ADVERTISING
- Publication
Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2024, Vol 22, Issue 2, p59
- ISSN
2079-8865
- Publication type
Article
- DOI
10.33196/afs202402005901