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Leasing und Factoring pp 39–43Cite as

Leasingverträge im Steuerrecht

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Zusammenfassung

§ 39 (Zurechnung)

  1. (1)

    Wirtschaftsgüter sind dem Eigentümer zuzurechnen.

  2. (2)

    Abweichend von Absatz 1 gelten die folgenden Vorschriften.

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  1. Norderstedt, Deutschland

    Wolfgang Grundmann

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  1. Wolfgang Grundmann
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Correspondence to Wolfgang Grundmann .

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© 2019 Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature

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Cite this chapter

Grundmann, W. (2019). Leasingverträge im Steuerrecht. In: Leasing und Factoring. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-24580-1_5

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  • DOI: https://doi.org/10.1007/978-3-658-24580-1_5

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  • Publisher Name: Springer Gabler, Wiesbaden

  • Print ISBN: 978-3-658-24579-5

  • Online ISBN: 978-3-658-24580-1

  • eBook Packages: Business and Economics (German Language)

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