BMF letter dated 19.11.2007 (IV B 2 - S 2241-a/07/0004) for the tax treatment of Deposits under § 15a of the Income Tax Act in subsequent years.
The BFH has its judgments in the 14th October 2003 (Federal Gazette 2004 II p. 359) and 26 June 2007 - IV R 28/06 - (Federal Tax Gazette II p.) - on the text of § 15a paragraph 1 sentence 1 of the Income Tax Act also going - decided that deposits to offset a negative capital account made in the marketing year and the deposit is not reimbursable by losses are consumed regularly in the recognition of valuation allowances lead to the further consequence that economic losses of later years to use this item and then to qualify as a reimbursable , if a result (again) a negative capital account is created or increased.
The principles of these judgments are now applied by the tax authority in general.
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