Superior Title: FinanzRundschau. May2024, Vol. 106 Issue 10, p488-493. 6p.

Subject Terms: *OPERATING costs, *TAX courts, *GENERAL partnership, *PARTNERSHIP agreements, FEDERAL court decisions, LEGAL judgments

Alternate Title: New Work: When to move to set up one Home office for work reasons?

Authors: Grotherr, Siegfried

Superior Title: FinanzRundschau. Oct2023, Vol. 105 Issue 19, p869-878. 10p.

Subject Terms: *HOME offices, *OPERATING costs, *TAXATION, *TAX courts, *TAX deductions, *COST, LEGAL judgments

Company/Entity: HAMBURG (Company)

Alternate Title: The interest limit (Section 4h EStG) only applies to remuneration that is a consideration for the temporary provision of borrowed capital.

Authors: Solowjeff, Julian

Superior Title: FinanzRundschau. Sep2023, Vol. 105 Issue 18, p837-840. 4p.

Subject Terms: *ACTIONS & defenses (Law), *OPERATING costs, *INCOME tax, *TAX laws, *PRIVATE companies, *ROLL-over credits, *SUBSIDIARY corporations, *COST, FEDERAL courts

Geographic Terms: GERMANY

Authors: von Hayn, Adrian^{j_zwf-2024-1051_aff_001}, Schmerer, Steffen^{j_zwf-2024-1051_aff_001}, Weigold, Matthias^{j_zwf-2024-1051_aff_001}

Superior Title: Zeitschrift für wirtschaftlichen Fabrikbetrieb. 119(5):337-343

Availability: https://www.degruyter.com/document/doi/10.1515/zwf-2024-1051/html

Authors: Widmann, Werner

Superior Title: Umsatzsteuer-Rundschau; May2024, Vol. 73 Issue 9, p335-341, 7p

Subject Terms: BUSINESS tax, HOT water heating, TAX courts, LEGAL judgments, OPERATING costs, TAX deductions

Alternate Title: Commercial activity of an athlete and attribution of sports funding payments.

Authors: Geserich, Stephan

Superior Title: FinanzRundschau. Dec2022, Vol. 104 Issue 24, p1128-1133. 6p.

Subject Terms: *OPERATING costs, *TAX laws, *PROFESSIONAL sports, *COMMERCIAL markets, *SPORTS sponsorship, *INCOME tax, *PROFESSIONAL athletes, SPORTS promoters, ATHLETES, FEDERAL courts, ATHLETIC scholarships

Alternate Title: On the constitutionality of the ban on the deduction of business expenses for the new bank levy according to § 4 Paragraph 5 sentence 1 no. 13 EStG.

Authors: Rehr, Ruben

Superior Title: FinanzRundschau. Oct2022, Vol. 104 Issue 20, p924-929. 6p.

Subject Terms: *BANKING industry, *OPERATING costs, *INCOME tax, *INCOME tax laws, *TAX deductions, *TAX expenditures, FAIRNESS, CONSTITUTIONAL law, INTENTION, SMOKING laws

Superior Title: FinanzRundschau. Apr2024, Vol. 106 Issue 8, p375-375. 1p.

Subject Terms: *OPERATING costs, *TAX courts, *INFLUENCER marketing, BLOGS, LEGAL judgments

Geographic Terms: LOWER Saxony (Germany)

People: KARDASHIAN, Kim, 1980-

Alternate Title: No business expense deduction for middle-class clothing worn exclusively for professional purposes.

Authors: Kanzler, H.-J.

Superior Title: FinanzRundschau. Sep2022, Vol. 104 Issue 18, p844-847. 4p.

Subject Terms: *OPERATING costs, *PLAINTIFFS, *TAX courts, *TAX matters partner, *INCOME, *FREELANCERS, *COST, *INCOME tax, CLOTHING & dress, FEDERAL courts

Alternate Title: Trade tax addition of expenses for sponsoring.

Authors: Diffring, Philipp¹, Anhalt, Philipp²

Superior Title: FinanzRundschau. 2022, Vol. 104 Issue 11, p511-518. 8p.

Subject Terms: *VALUE-added tax, *OPERATING costs, *SPORTS teams, *ADVERTISING, *CORPORATE taxes, *TAX laws, *TRADING companies, LEGAL judgments, TEAM sports, COURTS

Geographic Terms: LOWER Saxony (Germany)

Alternate Title: Economic employer in the case of intra-group international employee posting.

Authors: Hick, Christian¹

Superior Title: FinanzRundschau. 2022, Vol. 104 Issue 9, p453-459. 7p.

Subject Terms: *CORPORATE taxes, *OPERATING costs, *INCOME tax, *JOB postings, *TAX deductions, *WAGES, *TAX laws, *CONSTRUCTION costs, SUSPENSION bridges

Geographic Terms: GERMANY

Alternate Title: Basic questions and current developments in accounting tax law. (English)

Authors: Kahle, Holger

Superior Title: FinanzRundschau; Jan2024, Vol. 106 Issue 1, p1-14, 14p

Subject Terms: FINANCIAL statements, TAX administration & procedure, TAX laws, ACCOUNTING, OPERATING costs, TAX accounting, GERMAN language, TAXATION

Alternate Title: On the deduction of operating expenses for benefits paid to a pension fund in the so-called combination model and on the final financing age for different retirement ages after deferred compensation.

Superior Title: FinanzRundschau. 2022, Vol. 104 Issue 3, p127-130. 4p.

Subject Terms: *OPERATING costs, *TAX courts, *PENSION trusts, *RETIREMENT age, *DEFERRED compensation, INCOME tax deductions for expenses, FEDERAL courts, LEGAL judgments

Alternate Title: No requirement for division when renting or leasing a property with operating facilities. (English)

Authors: Widmann, Werner

Superior Title: Umsatzsteuer-Rundschau; Oct2023, Vol. 72 Issue 20, p805-809, 5p

Subject Terms: MACHINERY, WITHHOLDING tax, TAX courts, VALUE-added tax, LEASE & rental services, OPERATING costs, LEGAL judgments, TAX exemption, TAXATION

Geographic Terms: ROMANIA

Alternate Title: Immediate road freight transport sales Z.m. the import of items - reclaim of VAT by a non-resident - Taxation of the consideration provided with the Income tax for non-residents - Tax deduction at source for the resident. (English)

Authors: Preda, Cartrans

Superior Title: Umsatzsteuer-Rundschau; Oct2023, Vol. 72 Issue 20, p795-805, 11p

Subject Terms: VALUE-added tax, INCOME tax, TAX assessment, FREIGHT traffic, OPERATING costs, TAX exemption, TAX return preparation industry, TAXATION, TRANSPORTATION tax, TARIFF

Geographic Terms: ROMANIA

Alternate Title: Income tax assessment of business and professional activities in the home in accordance with 4 Paragraph 5 Sentence 1 Nos. 6b and 6c, 9 Paragraph 5 Sentence 1 and 10 Paragraph 1 No. 7 Sentence 4 EStG; New regulations through the JStG 2022. (English)

Superior Title: FinanzRundschau; Oct2023, Vol. 105 Issue 20, p947-956, 10p

Subject Terms: HOME offices, INCOME tax deductions for home office expenses, ADVERTISING costs, INCOME tax laws, LEGAL claims, OPERATING costs, TAX laws, TRAVEL costs, SHARED housing

Geographic Terms: GERMANY

Superior Title: FinanzRundschau; Oct2023, Vol. 105 Issue 19, p909-912, 4p

Subject Terms: TAX exemption, PHOTOVOLTAIC power systems, TAX deductions, INCOME tax laws, OPERATING costs, ELECTRIC power consumption, TAXATION

Geographic Terms: GERMANY

Alternate Title: Regarding the question of the return of business expenses in the event of an amicable settlement of the legal dispute over the liability of a credit institution in connection with the brokerage of so-called scrap real estate.

Authors: Bode, W.

Superior Title: FinanzRundschau. 2021, Vol. 103 Issue 10, p488-493. 6p.

Subject Terms: *OPERATING costs, *CORPORATE taxes, *REAL estate agents, *LOANS, *LEASE & rental services

Alternate Title: Sponsorship expenses of a freelancer as Business expenses.

Authors: Kanzler, H.-J.

Superior Title: FinanzRundschau. 2021, Vol. 103 Issue 4, p164-168. 5p.

Subject Terms: *FREELANCERS, *OPERATING costs, *INTERNAL auditing, *ENTREPRENEURSHIP, SUSTAINABILITY

Alternate Title: How much mathematical optimization is in the planning of public transport? (English)

Authors: Bundschuh, Michael, Nökel, Klaus

Superior Title: Mitteilungen der DMV; Sep2023, Vol. 31 Issue 3, p150-155, 6p

Subject Terms: MATHEMATICAL optimization, PUBLIC transit, TRANSPORTATION schedules, TRAVEL time (Traffic engineering), TRANSPORTATION planning, OPERATING costs, PASSENGERS