Kernrechtsfrage
Whether land tax exemption applies to a property leased and re-leased for broadcasting purposes.
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BFH II R 11/11•Land tax exemption for leased broadcasting property
BFH II R 11/11Bfh / 2. Abteilung30.01.2013
Von Omnilex extrahiert
The Federal Fiscal Court decided a case on land tax exemption involving a property used for broadcasting purposes and the effect of leasing and re-leasing arrangements. The available record only identifies the subject matter, legal basis, court, and date; further facts, the parties, and the dispositive outcome are not provided in the prompt.
§ 3 Abs. 1 S. 1 Nr. 1 S. 1 GrStG, § 3 Abs. 1 S. 1 Nr. 3 Buchst. a GrStG, § 7 S. 1 GrStG; land tax exemption for property used for broadcasting purposes under leasing and subleasing arrangements. The case concerns the scope of the exemption and its dependence on the actual use of the property and the statutory allocation rules under the Land Tax Act. No further doctrinal content can be extracted from the supplied record.
Entscheidungsdatum: 2013-01-30
Aktenzeichen: II R 11/11
Dokumenttyp: Urteil
Normen: § 3 Abs 1 S 1 Nr 1 S 1 GrStG, § 3 Abs 1 S 1 Nr 3 Buchst a GrStG, § 7 S 1 GrStG
Spruchkörper: 2. Senat
Grundsteuerbefreiung bei Verpachtung und Rückanpachtung eines für Rundfunkzwecke genutzten Grundstücks
Von Omnilex extrahiert
Whether land tax exemption applies to a property leased and re-leased for broadcasting purposes.
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