Grenzen der Pauschalbesteuerung für Landwirte; Besteuerung bei Sport-, Rennund Turnierpferden.

The article discusses the applicability of flat-rate taxation to the sale of sport, racing, and tournament horses, highlighting the dispute over whether the resale of purchased horses, trained into high-quality riding horses, falls under the flat-rate taxation provisions. It mentions a case where a horse breeder and trader contest the tax treatment of his horse sales, focusing on the interpretation of tax law regarding the transformation of purchased horses through training.