Rechteuberlassungen im Gewerbesteuerrecht ( 8 Nr. 1 Buchst. f GewStG).

English summary: Rights Transfers in Trade Tax Law Pursuant to Sec. 8 No. 1 Letter f Gew St G: The thesis contains the first systematic examination of Section 8 No. 1 letter f Gew St G. Besides the historical justification with the so-called Objektsteuerprinzip, the regulatory purposes cited by the legislator are discussed. The core of the thesis consists in the methodical analysis of the individual elements of the offense in terms of meaning and scope. Based on this, solutions are provided...