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- Title
(Gescheiterte) Abwehr der Rückforderung eines Miteigentumsanteils an einem vermieteten Grundstück aufgrund eines Schenkungswiderrufs.
- Abstract
The article deals with the unsuccessful defense against the reclaiming of a co-ownership share in a rented property due to a revocation of a gift. It is stated that the costs for defending against the reclaiming cannot be claimed as subsequent acquisition costs or immediately deductible advertising expenses in the income from rental and leasing. The expenses for defending against the reclaiming are not related to the generation of rental income and therefore cannot be deducted as advertising expenses.
- Subjects
COST; REVOCATION; GIFTS; ADVERTISING; MERGERS &; acquisitions; OPERATING costs; INCOME tax deductions
- Publication
FinanzRundschau, 2022, Vol 104, Issue 20, p935
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1042006