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1. Pkw-Überlassung durch eine Personengesellschaft an einen Gesellschafter
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a) Unentgeltliche Überlassung eines Fahrzeugs
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b) Entgeltliche Überlassung eines Fahrzeugs
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Überlassung gegen Entgelt im Rahmen eines Gesellschaftsverhältnisses
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Entgeltliche Überlassung in Form eines tauschähnlichen Umsatzes
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c) Anteilige Zuordnung des Fahrzeugs zum Unternehmensvermögen
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2. Pkw-Überlassung durch eine Personengesellschaft an ihre Komplementär-GmbH
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3. Pkw-Überlassung durch einen Gesellschafter an eine Personengesellschaft
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4. Pkw-Überlassung durch eine GmbH an ihren Gesellschafter-Geschäftsführer
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a) Gesellschafter-Geschäftsführer ist Arbeitnehmer
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Beherrschender Gesellschafter-Geschäftsführer
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Nicht beherrschender Gesellschafter-Geschäftsführer
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b) Gesellschafter-Geschäftsführer ist Unternehmer
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