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- Title
Erstattungsberechtigter nach § 37 Abs. 2 Satz 1 AO.
- Abstract
The article is about the decision of the Federal Fiscal Court (BFH) regarding the trade tax assessment of capital gains. The BFH has determined that the corresponding gains are subject to trade tax. It is being discussed whether this decision has any impact on the previous trade tax assessment of a capital gain. The article emphasizes that the BFH's decision eliminates potential contradictions and has positive implications for taxpayers. It also addresses the entitlement to reimbursement according to § 37 para. 2 sentence 1 AO (German Fiscal Code) and the tax-free allowances in case of multiple subsequent inheritances.
- Subjects
FEDERAL court decisions; PAYMENT; GERMAN language; TAXATION; REIMBURSEMENT; INHERITANCE &; succession; CAPITAL gains; CONTRADICTION; CAPITAL gains tax
- Publication
FinanzRundschau, 2022, Vol 104, Issue 16, p780
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041610