20 Entscheidungen gefunden

VAT

Kein Verlust des Rügerechts durch Teilnahme an der mündlichen Verhandlung nach Anbringung des Ablehnungsantrags; Beweislast für den Vorsteuerabzug – XI B 25/24

Court: Federal Fiscal Court

File number: XI B 25/24

Decision of: 07.03.2025

Published on: 27.03.2025

Senate: XI 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.

VAT

Keine Anwendung des § 296 ZPO im finanzgerichtlichen Verfahren; Unabhängigkeit der Berichtigung von Umsatzsteuer und Vorsteuerabzug – XI B 77/24

Court: Federal Fiscal Court

File number: XI B 77/24

Decision of: 14.05.2025

Published on: 05.06.2025

Senate: XI 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.

VAT

Umsatzsteuerpflicht der Schutzmaskenpauschale – V R 24/23

Court: Federal Fiscal Court

File number: V R 24/23

Decision of: 06.02.2025

Published on: 05.06.2025

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.

VAT

Rechnungsanforderungen für den Vorsteuerabzug – V B 61/23

Court: Federal Fiscal Court

File number: V B 61/23

Decision of: 30.05.2025

Published on: 20.06.2025

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.

VAT

Zu den Anforderungen an eine Rechnung im Sinne des § 14c Abs. 2 UStG – XI R 4/22

Court: Federal Fiscal Court

File number: XI R 4/22

Decision of: 19.03.2025

Published on: 14.08.2025

Senate: XI 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

Grenzüberschreitend erbrachte Pflegeleistungen und Umsatzsteuerfreiheit – V B 63/24

Court: Federal Fiscal Court

File number: V B 63/24

Decision of: 11.08.2025

Published on: 28.08.2025

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.

VAT

Zur Restschuldbefreiung gemäß § 301 InsO sowie zur beschränkten Nachhaftung des Schuldners für Umsatzsteuerschulden nach Einstellung des Insolvenzverfahrens gemäß § 211 InsO – XI R 23/22

Court: Federal Fiscal Court

File number: XI R 23/22

Decision of: 14.05.2025

Published on: 28.08.2025

Senate: XI 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

Umsatzsteuerbefreiung für Leistungen eines Präventions- und Persönlichkeitstrainers – XI R 5/24

Court: Federal Fiscal Court

File number: XI R 5/24

Decision of: 30.04.2025

Published on: 28.08.2025

Senate: XI 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

Zur Umsatzsteuerbefreiung von Betreuungs- und Pflegeleistungen, die aus dem Persönlichen Budget bestritten werden – XI R 25/24

Court: Federal Fiscal Court

File number: XI R 25/24

Decision of: 30.04.2025

Published on: 18.09.2025

Senate: XI 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

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 30.04.2025 XI R 25/24 – Zur Umsatzsteuerbefreiung von Assistenzleistungen für Menschen mit Behinderung, die aus dem “Persönlichen Budget” bestritten werden – XI R 1/23

Court: Federal Fiscal Court

File number: XI R 1/23

Decision of: 30.04.2025

Published on: 18.09.2025

Senate: XI 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.