Zur Ermittlung des Gewinns aus der Veräußerung eines zum Betriebsvermögen gehörenden, jedoch teilweise privat genutzten Kfz.

The article discusses German case law related to the profit from the sale of a vehicle that belongs to business assets but is partly used privately as per section 4 and 5 of Einkommensteuergesetz (EStG), German Income Tax Act. It mentions depreciation used as a result of the taxation of the withdrawal of use partially neutralized from an economic perspective. It also mentions profit-reducing correction of the capital gain in the amount of the depreciation attributable to private use.