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- Title
Keine gewerbesteuerrechtliche Hinzurechnung von Aufwendungen für eine Messestandfläche.
- Authors
Nöcker, G.
- Abstract
The article deals with the tax law addition of costs for renting a trade fair stand area. The Federal Fiscal Court (BFH) has decided that these costs only have to be added if the area belongs to the company's fixed assets and the company's business purpose requires it. In a specific case, the tax court has decided that the addition amounts are not applicable because the rented trade fair stand areas do not belong to the fixed assets. The Federal Ministry of Finance (BMF) has published the BFH's rulings in the Federal Tax Gazette. In addition, the tax return deadlines and related deadlines and dates for the tax assessment periods 2020 to 2024 have been extended again by the Fourth Corona Tax Relief Act.
- Subjects
TAX courts; TRADE shows; TAX expenditures; TAX returns; ECONOMIC development; LEGAL costs; COMMERCIAL products; FEDERAL courts; ASSETS (Accounting); CONSUMPTION (Economics); ECONOMIC life of fixed assets; INCOME tax laws
- Publication
FinanzRundschau, 2022, Vol 104, Issue 15, p731
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041516