Nutzungsüberlassung versus Vermögensveräusserung
Subtitle: zur Grenzlinie zwischen steuerbaren und nicht steuerbaren Einkünften im Anwendungsbereich des [Paragrafen] 21. Abs. 1 Satz 1 Nr. 1 EStG
By: Jürgen Schimmele.
Series: Europäische Hochschulschriften. Reihe II, Rechtswissenschaft,; Bd. 2088 =; Publications universitaires européennes. Série II, Droit ;; vol. 2088 =; European university studies. Series II, Law ;; vol. 2088; Europäische Hochschulschriften.; Bd. 2088.
Publisher: P. Lang; Lang AG International Academic Publishers, Peter
Published: 1997
Place of publication: Frankfurt am Main; New York
Language: ger
Number of pages: 146
Subjects: Possessory interests in land -- Taxation -- Germany.; Leases -- Taxation -- Germany.; Vendors and purchasers -- Taxation -- Germany.; Income tax -- Law and legislation -- Germany.
Notes: Includes bibliographical references (p. [137]-146).
Originally presented as the author's thesis (doctoral)--Ruhr-Universität Bochum, 1996.