46 Entscheidungen gefunden

Income tax

Zur Gewinnhinzurechnung gemäß § 15a Abs. 3 EStG – IV R 11/22

Court: Federal Fiscal Court

File number: IV R 11/22

Decision of: 16.01.2025

Published on: 20.02.2025

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

Zahlungen in die Erhaltungsrücklage einer Wohnungseigentümergemeinschaft sind keine Werbungskosten – IX R 19/24

Court: Federal Fiscal Court

File number: IX R 19/24

Decision of: 14.01.2025

Published on: 25.02.2025

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.

Income tax

Zur Auswirkung der Hinzurechnung gemäß § 7g Abs. 2 Satz 1 EStG auf die Höhe des verrechenbaren Verlustes gemäß § 15a EStG und zum Begriff des Kapitalkontos im Sinne des § 15a EStG – IV R 28/23

Court: Federal Fiscal Court

File number: IV R 28/23

Decision of: 16.01.2025

Published on: 03.04.2025

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

Kein Werbungskostenabzug bei Umzug des Steuerpflichtigen wegen Einrichtung eines Arbeitszimmers – VI R 3/23

Court: Federal Fiscal Court

File number: VI R 3/23

Decision of: 05.02.2025

Published on: 17.04.2025

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.

Income tax

Keine Abzweigung von Kindergeld an ein volljähriges Kind nach § 74 EStG bei mangelnder Unterhaltsbedürftigkeit des Kindes – III R 10/24

Court: Federal Fiscal Court

File number: III R 10/24

Decision of: 20.02.2025

Published on: 17.04.2025

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

Verfassungsmäßigkeit des Werbungskostenabzugsverbots gemäß § 20 Abs. 9 EStG – VIII B 79/24

Court: Federal Fiscal Court

File number: VIII B 79/24

Decision of: 08.04.2025

Published on: 24.04.2025

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.

Income tax

Verzinsung von Kapitalertragsteuerbeträgen, die nach § 50d Abs. 1 Satz 2 i.V.m. § 43b EStG und Art. 5 MTR zu erstatten sind – VIII R 32/21

Court: Federal Fiscal Court

File number: VIII R 32/21

Decision of: 25.02.2025

Published on: 15.05.2025

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

Vorteilsminderung bei der 1 %-Regelung, Sonderausgabenabzug von Kinderbetreuungskosten, Verfassungsmäßigkeit Kinderfreibetrag 2014 – III R 33/24 (III R 50/17)

Court: Federal Fiscal Court

File number: III R 33/24 (III R 50/17)

Decision of: 23.01.2025

Published on: 22.05.2025

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

Veräußerungsgewinn nach § 23 EStG bei teilentgeltlicher Übertragung eines Grundstücks – IX R 17/24

Court: Federal Fiscal Court

File number: IX R 17/24

Decision of: 11.03.2025

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.

Income tax

Wohnungswirtschaftliche Verwendung im Sinne des § 92a Abs. 1 Satz 1 Nr. 1 EStG; Tilgung eines Darlehens des Ehegatten – X R 6/22

Court: Federal Fiscal Court

File number: X R 6/22

Decision of: 02.04.2025

Published on: 20.06.2025

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.