Verfassungsrechtliche Grenzen der Abfärberegelung gem. § 15 Abs. 3 Nr. 1 EStG – Zu den Konturen einer von der Finanzrechtsprechung entwickelten Bagatellgrenze
{"title":"Verfassungsrechtliche Grenzen der Abfärberegelung gem. § 15 Abs. 3 Nr. 1 EStG – Zu den Konturen einer von der Finanzrechtsprechung entwickelten Bagatellgrenze","authors":"Christoph Häsner","doi":"10.9785/fr-2024-1060706","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"21 5","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"FinanzRundschau","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.9785/fr-2024-1060706","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}