24 Entscheidungen gefunden

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.

Other

Steuerfreie Zuschläge bei Bereitschaftsdiensten – VI R 1/22

Court: Federal Fiscal Court

File number: VI R 1/22

Decision of: 11.04.2024

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.

Other

Zufluss nicht ausgezahlter Tantiemen bei beherrschendem Gesellschafter-Geschäftsführer – VI R 20/22

Court: Federal Fiscal Court

File number: VI R 20/22

Decision of: 05.06.2024

Published on: 04.07.2024

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.

Tax Code

Gesellschafter einer land- und forstwirtschaftlich tätigen Gesellschaft als (Mit-)Betriebsinhaber im Sinne des § 51a Abs. 1 Satz 1 Nr. 1 Buchst. a BewG – VI R 6/22

Court: Federal Fiscal Court

File number: VI R 6/22

Decision of: 16.05.2024

Published on: 11.07.2024

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.

Other

Inländische Steuerpflicht von EU-Geldern im Rahmen von Frontex-Einsätzen – VI R 31/21

Court: Federal Fiscal Court

File number: VI R 31/21

Decision of: 16.05.2024

Published on: 18.07.2024

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.

Other

Steuerpflicht von Arbeitslohn aus einer inländischen öffentlichen Kasse – VI R 35/21

Court: Federal Fiscal Court

File number: VI R 35/21

Decision of: 11.07.2024

Published on: 05.09.2024

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.

International Tax Law

Besteuerungsrecht nach DBA-Schweiz 1971/2010 in der Freistellungsphase eines Arbeitsverhältnisses – VI R 23/22

Court: Federal Fiscal Court

File number: VI R 23/22

Decision of: 01.08.2024

Published on: 10.10.2024

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.

International Tax Law

Besteuerung von Abfindungen nach dem DBA-Frankreich 1959/2001 – Grenzgängerregelung – VI R 52/20

Court: Federal Fiscal Court

File number: VI R 52/20

Decision of: 01.08.2024

Published on: 24.10.2024

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.

Other

AdV bei verfassungsrechtlichen Zweifeln an der Höhe der Aussetzungszinsen – VI B 35/24(AdV)

Court: Federal Fiscal Court

File number: VI B 35/24(AdV)

Decision of: 24.10.2024

Published on: 14.11.2024

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

Nur punktuelle Änderungsmöglichkeit nach § 50d Abs. 8 Satz 2 EStG – VI R 34/21

Court: Federal Fiscal Court

File number: VI R 34/21

Decision of: 01.08.2024

Published on: 21.11.2024

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.