»The Letting of Real Estate as a Problem of the Fulfillment of Statutory Requirements in the
System of Income Taxes. A Value-Oriented Approach to the Specification of Statutory Commercial
Elements Using the Example of the Differentiation of Special and Supplementary Services«: The
thesis addresses the income tax classification of the letting of real estate as either asset
management or a commercial activity. The process of decision-making in practice which often
appears to be very casuistic is contrasted with a methodical approach which - by revealing
the principles and valuations of income tax law - is intended to lead to consistent results. In
doing so the fundamental findings of legal methodology are elaborated and made fruitful.
