1,051 Entscheidungen gefunden

Other

Ablehnung eines Beweisantrags durch Wahrunterstellung – X B 28/25

Court: Federal Fiscal Court

File number: X B 28/25

Decision of: 14.08.2026

Published on: 03.09.2026

Senate: 10th Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Other

Überpfändung von Geldforderungen – IX B 34/26

Court: Federal Fiscal Court

File number: IX B 34/26

Decision of: 21.08.2026

Published on: 03.09.2026

Senate: 9th Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Income tax

Beiträge der Eltern an einen Förderverein der Schule ihres Kindes als Schulgeld im Sinne von § 10 Abs. 1 Nr. 9 EStG – X R 27/23

Court: Federal Fiscal Court

File number: X R 27/23

Decision of: 03.06.2026

Published on: 03.09.2026

Senate: 10th Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

VAT

Verspätungszuschlag bei Änderung einer Umsatzsteuerfestsetzung im Klageverfahren – V R 35/24

Court: Federal Fiscal Court

File number: V R 35/24

Decision of: 07.05.2026

Published on: 03.09.2026

Senate: Fifth Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Tax Code

Bindungswirkung rechtskräftiger Urteile über die Nichtigkeit von Steuerbescheiden – VIII B 51/25

Court: Federal Fiscal Court

File number: VIII B 51/25

Decision of: 11.08.2026

Published on: 27.08.2026

Senate: VIII Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Other

Klärungsbedarf für eine Rechtsfrage im Hinblick auf eine Revisionszulassung – Typisierungs-/Pauschalierungsbefugnis des Gesetzgebers – Ausgestaltung der Steuerbefreiung für Elektrofahrzeuge – III B 48/19

Court: Federal Fiscal Court

File number: III B 48/19

Decision of: 10.09.2019

Published on: 27.08.2026

Senate: Third Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Income tax

Zahlungen an einen Dritten als Gegenleistung nach § 9 Abs. 2 Nr. 3 GrEStG – II R 1/24

Court: Federal Fiscal Court

File number: II R 1/24

Decision of: 17.06.2026

Published on: 27.08.2026

Senate: Second Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Corporate tax

Maßgeblichkeit der Festsetzungsverjährung für die Erteilung eines Freistellungsbescheids gemäß § 32 Abs. 5 Satz 6 KStG – VIII R 38/23

Court: Federal Fiscal Court

File number: VIII R 38/23

Decision of: 23.06.2026

Published on: 27.08.2026

Senate: VIII Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Income tax

Verlustausgleichsbeschränkung für Verluste aus gewerblicher Tierzucht/Tierhaltung in § 15 Abs. 4 Satz 1 und 2 EStG verfassungsgemäß – VI R 29/24

Court: Federal Fiscal Court

File number: VI R 29/24

Decision of: 11.06.2026

Published on: 27.08.2026

Senate: Sixth Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Other

Versorgungsbeginn im Falle der internen Teilung – VI R 19/24

Court: Federal Fiscal Court

File number: VI R 19/24

Decision of: 24.06.2026

Published on: 27.08.2026

Senate: Sixth Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.