FG Düsseldorf: Abgrenzung von Betriebsvorrichtungen zu Gebäudebestandteilen

Aug 17, 2023 | Uncategorized | 0 Kommentare

Das FG Düsseldorf hat sich mit dem Begriff der Betriebsvorrichtung im Zusammenhang mit der erweiterten Kürzung des Gewerbeertrags gem. § 9 Nr. 1 Satz 2 GewStG befasst.

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FG Düsseldorf: Abgrenzung von Betriebsvorrichtungen zu Gebäudebestandteilen

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