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- Title
Titelei.
- Abstract
The article titled "Titelei" was published in the FinanzRundschau. It is the issue from May 5, 2024, representing the 106th year of the magazine. The article contains various essays and decisions of the Federal Fiscal Court on tax law topics. One essay deals with the retention benefit according to § 34a EStG and the option for corporation tax after the adoption of the Growth Opportunities Act. Another essay deals with the difficulties in implementing the disclosure of income tax information due to violations of competence that are contrary to the European Union and the constitution. Various judgments of the Federal Fiscal Court on tax law issues such as second home tax, employment income in case of partial exemption of a subsidized loan, and the distinction between life annuity and perpetual burden are also discussed.
- Subjects
EUROPEAN Union; FEDERAL court decisions; INCOME tax; TAX laws; TAX courts; SECOND homes
- Publication
FinanzRundschau, 2024, Vol 106, Issue 9, pi
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-frontmatter10609