45 Entscheidungen gefunden

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.

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.

Other

Bindung des FG an einen Beschluss des zuständigen AG zur Bestellung eines Nachtragsliquidators – I B 25/23

Court: Federal Fiscal Court

File number: I B 25/23

Decision of: 20.03.2024

Published on: 27.06.2024

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

Einkünftekorrektur bei Kapitalüberlassungen zwischen verbundenen Unternehmen – I R 67/23

Court: Federal Fiscal Court

File number: I R 67/23

Decision of: 10.04.2024

Published on: 27.06.2024

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

Zur Nutzung des beSt eines Mitgesellschafters – I B 41/23 (AdV)

Court: Federal Fiscal Court

File number: I B 41/23 (AdV)

Decision of: 28.06.2024

Published on: 18.07.2024

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.

Corporate tax

Körperschaftsteuererhöhung durch Auszahlungen an die Mitglieder infolge der Herabsetzung des genossenschaftlichen Geschäftsanteilswerts – I R 37/21

Court: Federal Fiscal Court

File number: I R 37/21

Decision of: 08.05.2024

Published on: 08.08.2024

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.

Tax Code

Berechnung des besitzzeitanteiligen Anleger-Aktiengewinns nach § 8 Abs. 3 InvStG 2004 – I R 6/20

Court: Federal Fiscal Court

File number: I R 6/20

Decision of: 08.05.2024

Published on: 08.08.2024

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

Vororganschaftlich verursachte Mehrabführungen als fiktive Gewinnausschüttungen: “Saldierungsverbot”, Teil-Nichtigkeit des § 14 Abs. 3 Satz 1 i.V.m. § 34 Abs. 9 Nr. 4 KStG 2002 – I R 16/23 (I R 36/13)

Court: Federal Fiscal Court

File number: I R 16/23 (I R 36/13)

Decision of: 10.04.2024

Published on: 16.08.2024

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.

Capital gains tax

Teilweise inhaltsgleich mit BFH-Urteil vom 13.03.2024 I R 1/20 – Unionsrechtswidrigkeit der Besteuerung ausländischer Fonds nach dem InvStG 2004 – Verzinsung von unter Verstoß gegen Unionsrecht nicht erstatteter Kapitalertragsteuer – I R 2/20

Court: Federal Fiscal Court

File number: I R 2/20

Decision of: 13.03.2024

Published on: 22.08.2024

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.