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Land tax exemption for leased broadcasting property

BFH II R 11/11Bfh / 2a divisione30 gen 2013

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Estratto da Omnilex

Sintesi Omnilex

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.

Massima Omnilex

§ 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.

Testo completo

BFH — II R 11/11, Urteil

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

Titelzeile

Grundsteuerbefreiung bei Verpachtung und Rückanpachtung eines für Rundfunkzwecke genutzten Grundstücks

Parole chiave

land taxexemptionbroadcastingleasesubleaseproperty use

Estratto da Omnilex

Questioni giuridiche chiave estratte da Omnilex

Questione giuridica chiave

Whether land tax exemption applies to a property leased and re-leased for broadcasting purposes.

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