Conservation vs. generation in relation to income from VuV | Comparative Law: Austria and Germany

Sabine Auer

ISBN 10: 6209810594 / ISBN 13: 9786209810596

Published by Our Knowledge Publishing, 2026

About this Item

Conservation vs. generation in relation to income from VuV | Comparative Law: Austria and Germany | Sabine Auer | Taschenbuch | Englisch | 2026 | Our Knowledge Publishing | EAN 9786209810596 | Verantwortliche Person für die EU: SIA OmniScriptum Publishing, Brivibas Gatve 197, 1039 RIGA, LETTLAND, customerservice[at]vdm-vsg[dot]de | Anbieter: preigu.

Seller Inventory # 135227406

Bibliographic Details

• Title: Conservation vs. generation in relation to income from VuV | Comparative Law: Austria and Germany
• Publisher: Our Knowledge Publishing
• Publication Date: 2026
• Language: English
• ISBN 10: 6209810594
• ISBN 13: 9786209810596
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 220W x 150H x 4D millimeters 220 millimeters width by 150 millimeters height by 4 millimeters depth
• Weight: 102 grams
• Seller catalogs:
  • Bücher

About this title

Synopsis

This paper examines the distinction between maintenance and production costs in tax law, which plays a decisive role in determining the period during which such costs are deductible. The focus is on the deductibility of income from non-business activities. The paper is based not only on the current legal situation, recent case law and commentaries from specialist journals, but also takes into account the changes introduced as part of the 2015/2016 tax reform. The thesis thus provides a concise and, above all, up-to-date guide for all taxpayers who generate income from letting and leasing within the meaning of Section 28 of the Income Tax Act 1988. A section of the thesis devoted to academic research will focus on a comparative legal analysis. It will examine the current legal situation regarding maintenance and production costs of surplus income in Germany. The author will investigate whether there are differences from Austrian tax law and, if so, what these are.