Die vorliegende Ausarbeitung stellt die fortwährende Diskussion um die steuerliche Behandlung der Kosten der Aus- und Weiterbildung, insbesondere der »beruflichen« Erstausbildung, in den Vordergrund. Anschaulich aufgezeigt werden vor allem die derzeitige Gesetzeslage und die zu diesem Themenbereich ergangene (aktuelle) Rechtsprechung.
Ed. by Bosch, Nikolaus / Ehlers, Dirk / Petersen, Jens / Röthel, Anne / Satzger, Helmut / Schoch, Friedrich / Schreiber, Klaus
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- Issue 12 (Nov 2012) , pp. 179-1000
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Die Behandlung von Kosten der ersten »beruflichen« Ausbildung im Steuerrecht
Stefan Greil1
1Würzburg.
Citation Information: JURA – Juristische Ausbildung. Volume 34, Issue 3, Pages 213–217, ISSN (Online) 1612-7021, ISSN (Print) 0170-1452, DOI: 10.1515/jura-2012-0042, February 2012
Publication History:
- Published Online:
- 2012-02-06
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