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- Title
Gewerbesteuerrechtliche Hinzurechnung von Leistungen im Rahmen eines Sponsoringvertrags.
- Authors
Nöcker, G.; Hübner, Hendrik; Berg, Julius
- Abstract
The article deals with the trade tax law aspect of services in sponsorship contracts. It is stated that only services that resemble rental or lease agreements are subject to trade tax. However, if a contract also contains inseparable elements that assign it to another type of contract, the fees are not added to the trade tax. The Federal Fiscal Court confirmed in a judgment that sponsorship contracts are atypical debt contracts in which the individual obligations to perform cannot be separated. The tax court had previously considered the expenses for sponsorship contracts as rental and lease payments and added them, but this was overturned by the Federal Fiscal Court.
- Subjects
GERMANY; ACTIONS &; defenses (Law); SERVICE contracts; TAX laws; TAXATION; CONTRACTS; TAX courts; CORPORATE sponsorship; FEDERAL courts; CONTRACTING out
- Publication
FinanzRundschau, 2023, Vol 105, Issue 15, p719
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051511