Insolvenzverschleppung and insolvency duty
round and forth ways of rent between spouses - FG Dusseldorf from 25/06/2010 - Az 1 C 292/09 E 13th
October 2010
for tax approval of a lease between spouses is crucial that the lease will be completed as agreed. The Tax Court Dusseldorf rejected the recognition of a rental agreement between a doctor couple, rented by the husband of an extension to the combined private practice rooms to house as his wife.
addition to some inconsistencies in the rental agreement, the court objected in particular, that the tenancy has been carried out as agreed. On a closing of the agreement lacks any event, if the rent - as in the dispute - to the entrance is immediately paid back to the tenant without the landlord is obliged to do so on other legal grounds.
Case FG Dusseldorf from 25/06/2010
file number: 1 C 292/09 E
PFB 2010, 198
NCA 2010, 2196
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