{"id":5110,"date":"2022-08-01T16:06:56","date_gmt":"2022-08-01T14:06:56","guid":{"rendered":"https:\/\/rat-stuttgart.de\/?p=5110"},"modified":"2022-09-14T16:08:20","modified_gmt":"2022-09-14T14:08:20","slug":"mandanteninfo-8-2022","status":"publish","type":"post","link":"https:\/\/rat-stuttgart.de\/?p=5110","title":{"rendered":"Mandanteninfo 8-2022"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"2560\" height=\"1707\" title=\"NEWS!\" src=\"https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-scaled.jpg\" class=\"img-responsive wp-image-4518\" srcset=\"https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-200x133.jpg 200w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-400x267.jpg 400w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-600x400.jpg 600w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-800x533.jpg 800w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-1200x800.jpg 1200w, https:\/\/rat-stuttgart.de\/wp-content\/uploads\/2021\/06\/NEWS-1-scaled.jpg 2560w\" sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:33.3333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:33.3333333333% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\" style=\"text-align:left;color:#003890;\"><h3>Mandanten-Monatsinformation 8-2022.<\/h3>\n<h6>Der Bundesfinanzhof hat in seinem Ablehnungsbeschluss vom 29.03.2022 gegen eine Nichtzulassungsbeschwerde seine Rechtsprechung best\u00e4tigt, dass die Eink\u00fcnfteerzielungsabsicht in Form der \u00dcberschusserzielungsabsicht als das subjektive Tatbestandsmerkmal bei Eink\u00fcnften aus Vermietung und Verpachtung angesehen wird.<\/h6>\n<h6>Nach einer weiteren Entscheidung des Bundesfinanzhofs setzen sog. regelm\u00e4\u00dfig wiederkehrende Einnahmen und Ausgaben voraus, dass sie kurze Zeit vor Beginn bzw. kurze Zeit nach Ende des Kalenderjahres ihrer wirtschaftlichen Zugeh\u00f6rigkeit nicht nur gezahlt, sondern auch f\u00e4llig geworden sind.<\/h6>\n<h6>Seit Beginn der Corona-Pandemie kann f\u00fcr das h\u00e4usliche Arbeitszimmer auch eine andere Abzugsregelung mit Pauschalbetr\u00e4gen geltend gemacht werden. Dabei besteht nicht die Voraussetzung, dass kein anderer Arbeitsplatz zur Verf\u00fcgung steht. Wegen der Verhinderung der Ansteckungsgefahr an Corona kann der Arbeitgeber die sog. Homeoffice-Pflicht anordnen bzw. sie selbst in Anspruch nehmen.<\/h6>\n<h6>Zudem entschied das Finanzgericht M\u00fcnster, dass ein Vorsteuerabzug aus von der Steuerfahndung festgestellten Schwarzeink\u00e4ufen nicht m\u00f6glich ist, wenn keine entsprechenden Rechnungen vorliegen.<\/h6>\n<h6>Haben Sie Fragen zu den Artikeln dieser Ausgabe der Monatsinformationen oder zu anderen Themen? Bitte sprechen Sie uns an.<\/h6>\n<h6>\u00a0<\/h6>\n<\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:66.6666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:66.6666666667% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-1 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