We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Hinzurechnung von Miet- und Pachtzinsen bei Herstellung immaterieller Wirtschaftsgüter.
- Authors
Nöcker, G.
- Abstract
The article discusses Germany Bundesfinanzhof court case dealing with addition of rent and lease interest for the production of intangible assets. The court held that it does not violate Basic Law that rent or lease expenses, which would be manufacturing costs of intangible assets in the year of manufacture, without the prohibition of capitalization of Einkommensteuergesetz according be added to the fixed assets, although an addition would be omitted in the production of tangible assets.
- Subjects
INTEREST (Finance); INTANGIBLE property; LEASES; BUSINESS tax; TAX laws
- Publication
FinanzRundschau, 2021, Vol 103, Issue 16, p804
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2021-1031609