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- Title
Maßgeblicher Zeitpunkt für den Ausschluss des Verlustabzugs nach § 8 Abs. 4 KStG 2002 a.F. - Zulässigkeit der Klage gegen einen Folgebescheid.
- Authors
W. K.
- Abstract
The article discusses a case law concerning an exclusion of the loss deduction in the tax assessment notice under purview of several sections of the Körperschaftsteuergesetz (KStG) German corporate income tax law. Topics discussed include loss deduction for corporate income tax and for carry-forward loss of business; addition of new business assets by holding company and the reorganization of business operations; and business assets with the addition in the form of agio payment.
- Subjects
TAXATION of business losses; TAX assessment; CORPORATE reorganizations
- Publication
FinanzRundschau, 2020, Vol 102, Issue 5, p223
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2020-1020507