Post by amina147 on Mar 7, 2024 10:41:56 GMT
The value is added to the capital before the disposal of ATK the fund in the capital is not taken into account in the profitloss calculation regarding the disposal. However if the part added to the capital is withdrawn from the business in any way during the continuation of the activity it will be subject to tax as of the withdrawal date. TAXED TEMPORARY REVALUATION VUK TEMPORARY ARTICLE APPLICATION Who Can Benefit Who Cannot VUK permissible the details of which are given in section II of our article. Art. Taxpayers who have the opportunity to benefit from the continuous revaluation application regulated in can benefit from this application. The scope is the same for taxpayers who cannot benefit from the application.
On the other hand as in the practice of continuous revaluation this practice is also voluntary. Which assets can be used VUK muk. Art. While revaluation is possible only for ATKs within the scope of temporary art. The scope of also includes immovable properties that are not subject to depreciation. Therefore the application can also be used for vacant Austria Phone Numbers List plots and lands. This application cannot be used for the amounts tracked in the investments in progress account the assets subject to the saleleaserepurchase transaction or lease certificate as long as they maintain their qualities and the commoditylike assets that are in the assets of those who are constantly engaged in the purchase sale and construction of economic assets for this purpose.
The application can be used for assets that were registered as assets as of the end of the period before the revaluation date and continue to be active as of the revaluation date. It is possible to benefit from the application for a selected part or all of the assets. When and for which periods can it be used In practice for the assets that are included in the balance sheet of the accounting.
On the other hand as in the practice of continuous revaluation this practice is also voluntary. Which assets can be used VUK muk. Art. While revaluation is possible only for ATKs within the scope of temporary art. The scope of also includes immovable properties that are not subject to depreciation. Therefore the application can also be used for vacant Austria Phone Numbers List plots and lands. This application cannot be used for the amounts tracked in the investments in progress account the assets subject to the saleleaserepurchase transaction or lease certificate as long as they maintain their qualities and the commoditylike assets that are in the assets of those who are constantly engaged in the purchase sale and construction of economic assets for this purpose.
The application can be used for assets that were registered as assets as of the end of the period before the revaluation date and continue to be active as of the revaluation date. It is possible to benefit from the application for a selected part or all of the assets. When and for which periods can it be used In practice for the assets that are included in the balance sheet of the accounting.