Entitlement to depreciation after acquisition of shares for consideration, BFH ruling from November 14, 2023 - IX R 1/12 I. At a glance The ruling of the highest tax court of November 14, 2023 (case reference: IX R 1/12, NV) confirms the current case law on the determination of depreciation bases, in particular the Senate rulings of May 3, 2022 - IX R 22/19. Key points [...].