[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"norm-gii-fgo-106":3},{"law":4,"norm_id":13,"norm_key":14,"slug":15,"title":16,"chapter":17,"content":18,"enriched_content":19,"hierarchy":20,"neighbors_before":23,"neighbors_after":33,"citing_decisions":43,"is_thin":51},{"abbreviation":5,"title":6,"source_type":7,"jurisdiction":8,"document_kind":9,"language":8,"attribution":10,"version_date":11,"source_url":12},"fgo","Finanzgerichtsordnung","gii","de","statute","Quelle: Gesetze im Internet (www.gesetze-im-internet.de), gemeinfrei gem. § 5 UrhG","1965-10-06","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Ffgo\u002Fxml.zip",1226621,"§ 106","106",null,"Urteile und andere Entscheidungen","Die §§ 104 und 105 gelten für Gerichtsbescheide sinngemäß.","FGO - Verfahren - Urteile und andere Entscheidungen - § 106\n\nDie §§ 104 und 105 gelten für Gerichtsbescheide sinngemäß.",{"teil":21,"abschnitt":22},"Zweiter Teil","Abschnitt IV",[24,27,30],{"norm_key":25,"title":16,"slug":26},"§ 105","105",{"norm_key":28,"title":16,"slug":29},"§ 104","104",{"norm_key":31,"title":16,"slug":32},"§ 103","103",[34,37,40],{"norm_key":35,"title":16,"slug":36},"§ 107","107",{"norm_key":38,"title":16,"slug":39},"§ 108","108",{"norm_key":41,"title":16,"slug":42},"§ 109","109",[44],{"title":45,"ecli":46,"leitsatz":47,"date":48,"source_url":49,"source_type":50},"BFH, Urt. v. 22.03.2022 – IV R 19\u002F19","ECLI:DE:BFH:2022:U.220322.IVR19.19.0","NV: Vor Einschränkung des Abzugs von Schuldzinsen nach § 4 Abs. 4a EStG ist in einem ersten Schritt zu klären, ob und inwieweit die Schuldzinsen überhaupt betrieblich veranlasst sind.","2022-03-22","http:\u002F\u002Fwww.rechtsprechung-im-internet.de\u002Fjportal\u002Fdocs\u002Fbsjrs\u002Fjb-STRE202250119.zip","rechtsprechung",false]