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    1531 research outputs found

    Keine Erbschaftsteuerverschonung für die Betreiber von Parkhäusern - oder vielleicht doch?

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    Nach der Mitte 2016 in Kraft getretenen Erbschaftsteuerreform soll Verwaltungsvermögen nicht mehr an einer erbschaftssteuerlichen Verschonung teilhaben (vgl. § 13b Abs. 2 ErbStG). Liegt bei einem Betreiber eines Parkhauses, dessen Kerngeschäft die Vermietung von Parkplätzen ist, nun in vollem Umfang Verwaltungsvermögen vor, sodass eine Erbschaftsteuerverschonung ausscheidet

    Conceptualising Different Approaches to the New Redispatch Procedure in Germany with Special Regard to the Distribution of Competences among the Grid Operators

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    P. Girvan, A. Stolte and M. Mann, "Conceptualising Different Approaches to the New Redispatch Procedure in Germany with Special Regard to the Distribution of Competences among the Grid Operators," PESS 2020; IEEE Power and Energy Student Summit, Online, 2020, pp. 1-6. New regulations in Germany bring forth the question how a new Redispatch procedure can better integrate renewable energies into the congestion management. These changes fall back to the amendment of the German law on power line expansion from Mai 2019 [1]. This debate got picked up by the German Association of Energy in 2019 [2]. Since then Redispatch 2.0 has become a major topic for grid operators, especially for the DSO which will see major impacts on the congestion management. Redispatch describes the process of resolving grid congestion by adjusting the schedule of conventional power plants. With a high amount of renewables on their grid Germany has seen a drastic increase in grid congestion and the resulting costs [3]. For that reason, the government decided to adapt the Redispatch process and in- clude renewable energy power plants into it. While this new approach promises to resolve some of the costly problems with the current Redispatch, it also introduces a big challenge to the grid operators. This calls for a new approach to the distribution of competencies among the grid operators. With this need in mind, three different possible concepts for the new Redispatch are developed and evaluated within three unique scenarios. This evaluation shows that a concept, which focuses on a Redispatch lead by the TSO, is most adapt for the new requirements. This result is picked up in the recommendation of action, where further research is encouraged

    Digitaler Wandel – Einsichten in aktuelle Phänomene : Ringvorlesung im Wintersemester 2019/2020 an der TH Aschaffenburg

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    Das Thema „Digitaler Wandel“ ist umfassend und vielfältig. Entsprechend bedarf es der multiperspektivischen Erörterung, was die Leitung des Information Management Instituts (IMI) dazu motivierte, das Format einer Ringvorlesung an der TH Aschaffenburg anzugehen. Damit ist es im Wintersemester 2019/2020 gelungen, ein ganzes Portfolio von Sichtweisen über das Themengebiet darzulegen. Neben Professoren der TH Aschaffenburg waren auch externe Referenten involviert. Die Ringvorlesung war sowohl Studierenden der Hochschule, im Rahmen eines Wahlfachs, als auch der allgemeinen Öffentlichkeit zugänglich. Für den Hochschulstandort Aschaffenburg war dies die erste Ringvorlesung

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