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- Title
Zur Frage des Übergangs wirtschaftlichen Eigentums durch Einräumung von Filmverwertungsrechten.
- Abstract
The article deals with the tax treatment of a film distribution agreement and the question of economic ownership of film rights. It is stated that economic ownership of film rights can only be attributed to a user if the legal owner is excluded. The Federal Fiscal Court has ruled that a reliable assessment of the value development of film rights is generally not possible. The tax court has ruled that the plaintiff did not transfer economic ownership of the film rights to F and therefore no purchase price claim needs to be recognized. The court has also determined that there is no final payment, as the agreement relates to an option arrangement for a loan.
- Subjects
MOTION picture distribution; PROPERTY; TAX courts; TRANSFER payments; LEGAL judgments; MOTION pictures; FEDERAL courts; FINANCIAL services industry; ATTRIBUTION (Social psychology); PRICES
- Publication
FinanzRundschau, 2022, Vol 104, Issue 20, p941
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1042008