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Vorab veranlasste Erwerbsaufwendungen im Einkommensteuerrecht

Vorab veranlasste Erwerbsaufwendungen im Einkommensteuerrecht

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Springer Nature
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9783540667636
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Jahr fr Jahr beschftigen sich die Steuergerichte mit einer Vielzahl von Fllen, in denen es um die Abzugsfhigkeit von Betriebsausgaben und Werbungskosten vor Beginn der eigentlichen steuerrelevanten Erwerbsttigkeit geht. An diesen vielen Einzelfallentscheidungen wird offenbar, da bislang eine dogmatische Basis fehlt und eine allseits berzeugende Lsung noch nicht gefunden ist. Dieses Buch soll mit dem entwickelten Lsungsansatz die Grundlagenforschung in diesem Problemkreis ein kleines Stck voranbringen.

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