27 Entscheidungen gefunden

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.

Income tax

Zur thermischen Abfallbehandlung gemäß § 51 Abs. 1 Nr. 2 EnergieStG – VII R 1/21

Court: Federal Fiscal Court

File number: VII R 1/21

Decision of: 12.03.2024

Published on: 20.06.2024

Senate: VII 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

Anforderungen an das sogenannte Schonvermögen der unterhaltenen Person beim Abzug von Unterhaltsleistungen als außergewöhnliche Belastungen – VI R 21/21

Court: Federal Fiscal Court

File number: VI R 21/21

Decision of: 29.02.2024

Published on: 20.06.2024

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.

Income tax

Begrenzung der rückwirkenden Auszahlung festgesetzten Kindergeldes auf sechs Monate – III R 27/22

Court: Federal Fiscal Court

File number: III R 27/22

Decision of: 25.04.2024

Published on: 27.06.2024

Senate: Third 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

Steuerbefreiung nach § 3 Nr. 26a EStG für eine nebenberufliche ehrenamtliche Tätigkeit als Aufsichtsrat einer kommunalen GmbH – VIII R 9/21

Court: Federal Fiscal Court

File number: VIII R 9/21

Decision of: 08.05.2024

Published on: 25.07.2024

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

Zur Berücksichtigung von Verlusten nach § 17 Abs. 4 EStG und § 20 Abs. 2 EStG – Kein Wahlrecht bezüglich der BFH-Vertrauensschutzregelung – IX R 12/23

Court: Federal Fiscal Court

File number: IX R 12/23

Decision of: 20.02.2024

Published on: 25.07.2024

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.

Income tax

Aufwärtsabfärbung bei lediglich verrechenbaren Verlusten gemäß § 15a EStG – IV R 18/22

Court: Federal Fiscal Court

File number: IV R 18/22

Decision of: 11.07.2024

Published on: 22.08.2024

Senate: Fourth 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

Berücksichtigung von Beteiligungsverlusten bei Gewinnermittlung nach § 4 Abs. 3 EStG – X R 11/22

Court: Federal Fiscal Court

File number: X R 11/22

Decision of: 31.01.2024

Published on: 29.08.2024

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.

Income tax

Keine teleologische Reduktion des Anwendungsbereichs von § 20 Abs. 4a Satz 3 EStG in der bis Ende 2020 geltenden Fassung – VIII R 28/20

Court: Federal Fiscal Court

File number: VIII R 28/20

Decision of: 08.05.2024

Published on: 05.09.2024

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

Zum Zurechnungssubjekt des fiktiven Gewinns nach § 15a Abs. 3 EStG – IV R 17/21

Court: Federal Fiscal Court

File number: IV R 17/21

Decision of: 20.06.2024

Published on: 05.09.2024

Senate: Fourth 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.