Liegenschaften im Abgabenrecht
2nd edition. Vienna: LexisNexis, 2001.
An important reference book and practical guide for everybody involved in real estate and working in legal professions.
The book deals with all real estate-related issues in income tax and value added tax law in detail. In addition to presenting the legal situation, administrative opinion and case law, all complex norms are subjected to a thorough examination of literature and case law. New approaches to solutions are also presented.
An in-depth overview of the topics ‘real estate transfer tax’, ‘inheritance and gift tax’ and ‘stamp duties’ lend this compendium a high practical relevance.
Target group: all persons involved with real estate in practice, tax advisers, attorneys, notaries, students and those interested in academia.