It is not unusual for a taxpayer to incur losses in their activities and not achieve a profit every year. Since the state benefits from tax payments on the profits of an activity, it should also share the risk of losses. Therefore, the legislator has recognized for income tax that, on the one hand, a loss offset occurs with positive income, and on the other hand, any remaining loss can be deducted in other assessment periods. In both cases, this leads to a reduction in the tax base and thus to a lower income tax payable, which effectively acts as a tax saving for the taxpayer. However, the collection of taxes also serves, among other things, to generate revenue for the state. In this context, it is not surprising that...