23 Entscheidungen gefunden

Tax Code

Erhebliche Gründe gemäß § 227 ZPO bei verkehrsbedingt unmöglicher Anreise – VIII B 21/24

Court: Federal Fiscal Court

File number: VIII B 21/24

Decision of: 11.03.2025

Published on: 27.03.2025

Senate: VIII 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.

Tax Code

Bezeichnung des Gegenstands des Klagebegehrens bei Haftungsbescheiden – VII B 58/24

Court: Federal Fiscal Court

File number: VII B 58/24

Decision of: 08.05.2025

Published on: 22.05.2025

Senate: VII 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.

Tax Code

Umschaltklausel in § 20 Abs. 2 AStG erfordert Mehrheitsbeteiligung an Auslandsgesellschaft – IX R 32/23

Court: Federal Fiscal Court

File number: IX R 32/23

Decision of: 08.04.2025

Published on: 30.05.2025

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.

Tax Code

Anlaufhemmung bei der Festsetzungsfrist für Haftungsbescheide – VII R 20/23

Court: Federal Fiscal Court

File number: VII R 20/23

Decision of: 18.03.2025

Published on: 07.08.2025

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.

Tax Code

Keine Änderung zu Lasten des Steuerpflichtigen bei Vorläufigkeit nach § 165 Abs. 1 Satz 2 Nr. 3 AO – VI R 14/23

Court: Federal Fiscal Court

File number: VI R 14/23

Decision of: 29.04.2025

Published on: 07.08.2025

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

Zwischenurteil über die verlängerte Festsetzungsfrist wegen Steuerhinterziehung – II R 39/21

Court: Federal Fiscal Court

File number: II R 39/21

Decision of: 09.04.2025

Published on: 21.08.2025

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.

Tax Code

Prozessführungsbefugnis des Insolvenzschuldners bei Insolvenzeröffnung zwischen Einspruchsentscheidung und Klage – X B 117/23

Court: Federal Fiscal Court

File number: X B 117/23

Decision of: 06.08.2025

Published on: 02.10.2025

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.

Tax Code

Zur Unkenntnis der Finanzbehörde bei einer Steuerhinterziehung durch Unterlassen nach § 370 Abs. 1 Nr. 2 AO – VI R 14/22

Court: Federal Fiscal Court

File number: VI R 14/22

Decision of: 14.05.2025

Published on: 09.10.2025

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

Wiedereinsetzung in den vorigen Stand: Kein Erfordernis der Anforderung einer Lesebestätigung bei Übersendung eines Einspruchs per E-Mail – VI R 2/23

Court: Federal Fiscal Court

File number: VI R 2/23

Decision of: 29.04.2025

Published on: 09.10.2025

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

Entkräftung der Bekanntgabevermutung des § 122 Abs.  2 Nr. 1 AO bei einem strukturellen Zustellungsdefizit innerhalb der Drei-Tages-Frist – VI R 6/23

Court: Federal Fiscal Court

File number: VI R 6/23

Decision of: 29.07.2025

Published on: 13.11.2025

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.