36 Entscheidungen gefunden

Other

Steuerpflichtige Vermittlungsleistungen – V R 4/22

Court: Federal Fiscal Court

File number: V R 4/22

Decision of: 18.01.2024

Published on: 20.06.2024

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.

VAT

“in camera”-Verfahren (§ 86 Abs. 1 der Finanzgerichtsordnung –FGO–) bei Umsatzsteuersatzermäßigung – V S 15/22

Court: Federal Fiscal Court

File number: V S 15/22

Decision of: 29.05.2024

Published on: 27.06.2024

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.

Corporate tax

Spartenrechnung im Sinne des § 8 Abs. 9 des Körperschaftsteuergesetzes (KStG) – V R 51/20

Court: Federal Fiscal Court

File number: V R 51/20

Decision of: 14.03.2024

Published on: 04.07.2024

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.

Other

Zuordnung von erstmalig zuzurechnendem Einkommen einer Organgesellschaft im Rahmen der Spartenrechnung des Organträgers – V R 2/24

Court: Federal Fiscal Court

File number: V R 2/24

Decision of: 14.03.2024

Published on: 25.07.2024

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.

Corporate tax

Betrieb gewerblicher Art (BgA) gemäß § 4 Abs. 1 des Körperschaftsteuergesetzes (KStG) – Einnahmeerzielungsabsicht – V R 50/20

Court: Federal Fiscal Court

File number: V R 50/20

Decision of: 18.04.2024

Published on: 25.07.2024

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

Erfordernis eines Änderungsantrags zur Vermeidung widerstreitender Steuerfestsetzung bei Organschaft auch bei Anfechtung des Steuerbescheides durch die Organgesellschaft – V S 6/23 (AdV)

Court: Federal Fiscal Court

File number: V S 6/23 (AdV)

Decision of: 18.07.2024

Published on: 01.08.2024

Senate: Fifth 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

Bekanntgabe an Bevollmächtigten einer zwischenzeitlich im Handelsregister gelöschten GmbH – V B 68/23

Court: Federal Fiscal Court

File number: V B 68/23

Decision of: 18.07.2024

Published on: 01.08.2024

Senate: Fifth 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

Unmittelbarkeit der Beweisaufnahme – V B 38/23

Court: Federal Fiscal Court

File number: V B 38/23

Decision of: 22.07.2024

Published on: 01.08.2024

Senate: Fifth 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 Anwendung der Margenbesteuerung auf “Kaffeefahrten” – V R 30/23

Court: Federal Fiscal Court

File number: V R 30/23

Decision of: 20.06.2024

Published on: 22.08.2024

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.

Other

Zur Auslegung des Versicherungsteuergesetzes (VersStG) bei einer Kautionsrückversicherung und Irrtum über die Steuerpflicht – V R 17/22

Court: Federal Fiscal Court

File number: V R 17/22

Decision of: 18.04.2024

Published on: 29.08.2024

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.