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Enorme Schäden

Mieterin hatte Wohnung in verheerendem Zustand hinterlassen

Wenn ein Eigentümer seine vermietete Wohnung nach dem Auszug der Mieter grundlegend renovieren muss, dann darf er darauf hoffen, die Ausgaben dafür sofort und in vollem Umfang als Werbungskosten geltend machen zu können. So lautet nach Auskunft des Infodienstes Recht und Steuern der LBS ein aktuelles Fachgerichtsurteil.  (Finanzgericht Düsseldorf, Aktenzeichen 11 K 4274/13 E)

Der Fall: Kaputte Bodenfliesen, zerschlagene Fensterscheiben, Schimmelpilz – nach der Übergabe der Wohnung durch den Mieter musste der Eigentümer erst einmal rund 20.000 Euro investieren, um das Objekt wieder in einen bewohnbaren Zustand zu bringen. In seiner Steuererklärung machte er die Ausgaben als Werbungskosten bei Einkünften aus Vermietung und Verpachtung geltend. Das Finanzamt verweigerte dies. Die Begründung: Er habe das Objekt (in vermietetem Zustand) erst kurz zuvor erworben und nachdem die Renovierung mehr als 15 Prozent der Gebäudeanschaffungskosten übersteige, müsse man hier von anschaffungsnahen Herstellungskosten ausgehen. Diese aber hätten zum Nachteil des Eigentümers nicht sofort abgezogen, sondern nur über einen längeren Zeitraum abgeschrieben werden können.

Das Urteil: Der Vermieter setzte sich durch. Zwar erkannten die Richter durchaus an, hier könne wegen der Überschreitung der 15-Prozent-Grenze bei ganz strenger Auslegung von anschaffungsnahen Herstellungskosten gesprochen werden. Doch der Gesetzgeber habe diese Regelung bestimmt nicht so verstanden wissen wollen, dass ein Eigentümer durch Mieter verursachte Schäden nicht sofort und vollständig absetzen könne.

When it comes to the quarterback position, there are different tiers of players. There are the elite, the above-average, the guys you can win with and the ones who are simply not great. Every year, a handful of players jump up a tier thanks to a breakout season.Jameis Winston Jersey

The same will be true in 2017 with these six players leading the pack as players who could have solid seasons. Now, there are multiple levels of “breaking out” – some go from great to elite, while others go from backups to average starters – which is what makes quarterbacks so much fun to watch as they develop throughout their careers.There are different levels of breaking out, and while Kessler is on a lower tier, he’s going to prove a lot of doubters wrong in 2017.Mike Evans Jersey He quietly had a solid season on an absolutely terrible team behind an offensive line that nearly got him killed. In eight starts, he had six touchdown passes with two interceptions and a completion rate of 65.6 percent.

Sure, his touchdown total was low, but he didn’t turn the ball over much on a team with very few reliable targets offensively.Vincent Jackson Jersey It was essentially Terrelle Pryor, Gary Barnidge and a cast of average running backs catching passes for the Browns.

They lost Pryor, but Kenny Britt, Corey Coleman and David Njoku will help Kessler significantly, as will the much-improved offensive line. Granted, there’s no guarantee he’ll even be the starting quarterback with Brock Osweiler and DeShone Kizer competing for the job, but I fully expect Kessler to win out in camp and earn the job. He could be in for a 20-touchdown, 3,000-yard season for the Browns, which I would consider a breakout year for a player of his caliber.Lynch and Trevor Siemian will be one of the most competitive position battles of training camp this offseason with both players getting a fair shot to win the job.Lavonte David Jersey Siemian was the starter last season, but his play was underwhelming and didn’t provide enough of a spark to retain the gig for 2017.

Now, Lynch has a year of NFL experience under his belt and an entire offseason to showcase his ability. That gives him a slight edge over Siemian, as does the fact that he was a first-round pick in 2016. Head coach Vance Joseph should give Lynch a small advantage because of his raw ability and athleticism.Gerald McCoy Jersey

Lynch has good potential as an NFL quarterback, he just needs to improve in his decision making and accuracy. His arm strength will never be an issue, but sailing passes over receivers’ heads is not something he can do. If Lynch can hone his skills and put them all together this season, he could be on track for a 25-touchdown, 12-interception season.