Leasingverträge im Steuerrecht

Wolfgang Grundmann ()

Chapter Kapitel 5 in Leasing und Factoring, 2021, pp 39-43 from Springer

Abstract: Zusammenfassung § 39 (Zurechnung) 1 (1) Wirtschaftsgüter sind dem Eigentümer zuzurechnen. 2 (2) Abweichend von Absatz 1 gelten die folgenden Vorschriften.

Date: 2021
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DOI: 10.1007/978-3-658-35662-0_5

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