17 Entscheidungen gefunden

trade tax

Keine Gewerbesteuerpflicht der aufwärts abgefärbten Obergesellschaft – VIII R 1/22

Court: Federal Fiscal Court

File number: VIII R 1/22

Decision of: 04.02.2025

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.

trade tax

Bestimmung des Beginns der sachlichen Gewerbesteuerpflicht einer Personengesellschaft – IV R 23/22

Court: Federal Fiscal Court

File number: IV R 23/22

Decision of: 20.02.2025

Published on: 24.04.2025

Senate: Fourth 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

Keine Gewerbesteuerpflicht der aufwärts abgefärbten Personengesellschaft – IV B 13/24

Court: Federal Fiscal Court

File number: IV B 13/24

Decision of: 28.05.2025

Published on: 12.06.2025

Senate: Fourth 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

Zur gewerbesteuerrechtlichen Hinzurechnung der Gewinnanteile eines in den USA ansässigen stillen Gesellschafters – I R 33/21

Court: Federal Fiscal Court

File number: I R 33/21

Decision of: 26.02.2025

Published on: 03.07.2025

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.

trade tax

Gewerbesteuerrechtliche Zurechnung des Gewinns aus der Anteilsveräußerung bei doppelstöckigen Personengesellschaften – IV R 40/22

Court: Federal Fiscal Court

File number: IV R 40/22

Decision of: 08.05.2025

Published on: 10.07.2025

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.

trade tax

Teilweise inhaltsgleich mit BFH-Urteil vom 08.05.2025 IV R 40/22 – Gewerbesteuerrechtliche Zurechnung des Gewinns aus der Anteilsveräußerung bei doppelstöckigen Personengesellschaften; Festsetzung des Gewerbesteuermessbetrags bei Beendigung einer atypisch stillen Beteiligung – IV R 9/23

Court: Federal Fiscal Court

File number: IV R 9/23

Decision of: 08.05.2025

Published on: 10.07.2025

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.

trade tax

Hinzurechnung von Zinsen auf Depotverbindlichkeiten im Retrozessionsgeschäft (§ 8 Nr. 1 Buchst. a GewStG – III R 32/22

Court: Federal Fiscal Court

File number: III R 32/22

Decision of: 21.05.2025

Published on: 28.08.2025

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.

trade tax

Erweiterte Kürzung gemäß § 9 Nr. 1 Satz 2 GewStG und Drei-Objekt-Grenze bei En-bloc-Veräußerung einer Kapitalgesellschaft – III R 12/22

Court: Federal Fiscal Court

File number: III R 12/22

Decision of: 03.06.2025

Published on: 28.08.2025

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.

trade tax

Keine Gewerbesteuerfreiheit für Gewinne aus der Veräußerung von Lehrinstituten – V R 32/23

Court: Federal Fiscal Court

File number: V R 32/23

Decision of: 22.05.2025

Published on: 16.10.2025

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.

trade tax

Keine Gewerbesteuerfreiheit für selbständig, an einer Einrichtung unterrichtende Lehrer – V R 33/23

Court: Federal Fiscal Court

File number: V R 33/23

Decision of: 15.05.2025

Published on: 16.10.2025

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.