In my diploma thesis ?The recent jurisdiction of the Supreme Administrative Court on corporations? assets conveyed to their shareholders? the development of the jurisdiction of the Supreme Administrative Court is discussed on the assumption that 'private? corporations? assets exist. In particular, the existence of a ?private? sphere is considered as a result of reason under corporations? law. In this regard, the consequences of the income tax law and the sales tax law, that are implied by such a situation, are discussed in detail on the level of the corporation itself on the one hand and on the other hand on the level of the shareholder. The diploma thesis always builds on the fundamental fact that a limited liability company acquires a residential building and cedes this residential building to one of its shareholders for use.After working over and assessing the ten-year-old jurisdiction of the Supreme Administrative Court the conclusion can be drawn that by this time only an income-irrelevant and ?private? sphere of a corporation assigns to assets, that are particularly representative or that are well adapted for individual needs of a shareholder. On the level of the corporation, neither the involved expenditures can be claimed as tax exempt, nor will the deduction of pre-tax be approved as licit in a case like this.