Extended trade tax deduction for compensation payment in con ...
If the parties to a rental agreement mutually and prematurely settle the ongoing dispute on the validity of the rental agreement by way of final payment of the lessee, the lessor is entitled to claim the extended trade tax deduction for use of own real estate according to Section 9 No. 1 2nd Sentence Trade Tax Act.
Kategorien: Supreme Tax Court cases
Schlagwörter: extended trade tax deduction, rental of ...