363 Entscheidungen gefunden

Photovoltaics

Photovoltaikanlage: Richterlicher Hinweis; Gewinnprognose – Die Entscheidung wurde nachträglich veröffentlicht – X B 119/23

Court: Federal Fiscal Court

File number: X B 119/23

Decision of: 17.05.2024

Published on: 30.07.2026

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.

Accounting

Ansatzvoraussetzungen für eine Pensionsrückstellung; vGA – I R 29/21

Court: Federal Fiscal Court

File number: I R 29/21

Decision of: 28.02.2024

Published on: 06.06.2024

Senate: First 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.

Corporate tax

Zum wirtschaftlich einheitlichen Erwerb nach § 8b Abs. 4 Satz 6 KStG – I R 30/21

Court: Federal Fiscal Court

File number: I R 30/21

Decision of: 13.03.2024

Published on: 13.06.2024

Senate: First 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

Nichtzulassungsbeschwerde: Darlegung der grundsätzlichen Bedeutung; Verfahrensfehler wegen unterlassener Beiladung des Mieters und Verletzung der Hinweispflicht – IX B 83/23

Court: Federal Fiscal Court

File number: IX B 83/23

Decision of: 29.05.2024

Published on: 13.06.2024

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.

Other

EuGH-Vorlage zum Aufteilungsgebot beim ermäßigten Steuersatz bei unselbständiger Nebenleistung zur Beherbergung (hier: Parkplätze, Fitness- und Wellnesseinrichtungen, W-LAN) – XI R 14/23 (XI R 22/21)

Court: Federal Fiscal Court

File number: XI R 14/23 (XI R 22/21)

Decision of: 10.01.2024

Published on: 13.06.2024

Senate: XI 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

EuGH-Vorlage zum Aufteilungsgebot beim ermäßigten Steuersatz bei unselbständiger Nebenleistung zur Beherbergung (hier: Frühstücksleistungen) – XI R 13/23 (XI R 7/21)

Court: Federal Fiscal Court

File number: XI R 13/23 (XI R 7/21)

Decision of: 10.01.2024

Published on: 13.06.2024

Senate: XI 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

EuGH-Vorlage zum Aufteilungsgebot beim ermäßigten Steuersatz bei unselbständiger Nebenleistung zur Beherbergung (hier: Parkplätze) – XI R 11/23 (XI R 34/20)

Court: Federal Fiscal Court

File number: XI R 11/23 (XI R 34/20)

Decision of: 10.01.2024

Published on: 13.06.2024

Senate: XI 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

Inhaltsgleich mit BFH-Beschluss vom 27.05.2024  II B 78/23 (AdV) – AdV einer Grundsteuerwertfeststellung im sogenannten Bundesmodell – II B 79/23 (AdV)

Court: Federal Fiscal Court

File number: II B 79/23 (AdV)

Decision of: 27.05.2024

Published on: 13.06.2024

Senate: Second 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

Änderung eines Einkommensteuerbescheids nach § 175b Abs. 1 AO – IX R 20/23

Court: Federal Fiscal Court

File number: IX R 20/23

Decision of: 20.02.2024

Published on: 13.06.2024

Senate: 9th 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.

trade tax

Verfassungsmäßigkeit der Geltung des § 8 Nr. 5 GewStG für Auslandsdividenden aus Streubesitz im Erhebungszeitraum 2001 – I R 36/23 (I R 5/18)

Court: Federal Fiscal Court

File number: I R 36/23 (I R 5/18)

Decision of: 07.02.2024

Published on: 13.06.2024

Senate: First 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.