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.


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