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Financial leasing and its reflection in tax law

Publication at Faculty of Law |
2016

Abstract

Financial leasing means for the purposes of income tax letting things (except intangible property) owned by the user to use for a fee if statutory requirements are met. Costs for the use of property can be applied when determining the tax base of the income of individuals.

But there are related other costs - especially for its operation - which the taxpayer may apply under certain conditions when calculating the tax.