decided to now the case of questions to determine the loss carried forward to the business tax for the resignation of a member of the society, the need for the deficit shall be allocated to the loss of creation according to the profit distribution formula and taking into account special operating revenue and special editions of the individual partner.
The tax authorities have not applied those rules.
deficits and losses were distributed only after the profit distribution formula excluding net gains and losses on the special interests.
This administration believes is now in § 10a Clause 4 of the Annual Tax Act 2007 as amended GewStG enshrined in law.
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