Circular letter on liability-side adjustment items for additional transfers
Initiative
Official name
Kein passiver Ausgleichsposten für Mehrabführungen bei nach § 15a EStG nicht verrechenbaren Verlusten der Organgesellschaft; Anwendung des BFH- Urteils I R 65/11 vom 29. August 2012; Änderung des BMF-Schreibens vom 15. Juli 2013, BStBl I S. 921; Anwendung des BFH- Urteils I R 67/15 vom 15. März 2017
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2024/0585015
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–
Source: German government, 2024/0585015, 2024