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West Ashley Library
Closed
Phone: (843) 766-6635
Folly Beach Library
Closed
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
Closed for renovations
Phone: (843) 883-3914
Wando Mount Pleasant Library
Closed
Phone: (843) 805-6888
Village Library
Closed
Phone: (843) 884-9741
St. Paul's/Hollywood Library
Closed
Phone: (843) 889-3300
Otranto Road Library
Closed
Phone: (843) 572-4094
Mt. Pleasant Library
Closed
Phone: (843) 849-6161
McClellanville Library
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Phone: (843) 887-3699
Keith Summey North Charleston Library
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Phone: (843) 744-2489
John's Island Library
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Phone: (843) 559-1945
Hurd/St. Andrews Library
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Phone: (843) 766-2546
Miss Jane's Building (Edisto Library Temporary Location)
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Phone: (843) 869-2355
Dorchester Road Library
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Phone: (843) 552-6466
John L. Dart Library
Closed
Phone: (843) 722-7550
Baxter-Patrick James Island
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Phone: (843) 795-6679
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Bees Ferry West Ashley Library
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Kein Zufluss von Bonuszinsen aus einem Bausparvertrag bei nur buchmäßigem Ausweis der Zinsen auf einem Bonuskonto. (German)
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- Source:FinanzRundschau; Apr2024, Vol. 106 Issue 7, p337-340, 4p
- Subject Terms:
- Additional Information
- Abstract: The Federal Finance Court (BFH) has ruled that bonus interest from a building society contract does not accrue to the taxpayer with the annual disclosure of interest on a bonus account if a claim to the bonus interest only arises after waiving the building society loan and the bonus interest is only due upon payout of the building society savings. In the present case, a plaintiff made irregular deposits into his building society contract and stated in his income tax assessment for the year 2010 that he had received a bonus. The tax office subsequently amended the income tax assessment for the year 2013 and set the income tax at €6,402. The plaintiff lodged an unsuccessful objection and both the lawsuit at the tax court and the appeal at the BFH were unsuccessful. The tax court ruled that the tax office was entitled to amend the income tax assessment and fully tax the bonus interest in the disputed year. [Extracted from the article]
- Abstract: Der Bundesfinanzhof (BFH) hat entschieden, dass Bonuszinsen aus einem Bausparvertrag dem Steuerpflichtigen nicht bereits mit dem jährlichen Ausweis der Zinsen auf einem Bonuskonto zufliessen, wenn ein Anspruch auf die Bonuszinsen nur nach einem Verzicht auf das Bauspardarlehen entsteht und die Bonuszinsen erst bei Auszahlung des Bausparguthabens fällig werden. In dem vorliegenden Fall hatte ein Kläger unregelmäßige Einzahlungen auf seinen Bausparvertrag vorgenommen und in seiner Einkommensteuerveranlagung für das Jahr 2010 angegeben, einen Bonus erhalten zu haben. Das Finanzamt änderte daraufhin die Einkommensteuerfestsetzung für das Jahr 2013 und setzte die Einkommensteuer auf 6.402 € fest. Der Kläger legte erfolglos Einspruch ein und auch die Klage beim FG und die Revision beim BFH blieben erfolglos. Das FG entschied, dass das Finanzamt berechtigt war, den Einkommensteuerbescheid zu ändern und die Bonuszinsen im Streitjahr vollständig zu besteuern. [Extracted from the article]
- Abstract: Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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