38 Entscheidungen gefunden

Real estate transfer tax

Aussetzung der Vollziehung eines Grunderwerbsteuerbescheids; Verlängerung der Nachbehaltensfrist – II B 54/24 (AdV)

Court: Federal Fiscal Court

File number: II B 54/24 (AdV)

Decision of: 10.04.2025

Published on: 02.05.2025

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.

Other

Werterhöhung von Anteilen an einer Kapitalgesellschaft – II B 43/24 (AdV)

Court: Federal Fiscal Court

File number: II B 43/24 (AdV)

Decision of: 06.06.2025

Published on: 03.07.2025

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.

Other

Keine Fortgeltung des im ersten Rechtsgang erklärten Einverständnis­ses mit einer Entscheidung durch den sogenannten konsentierten Einzelrichter im zweiten Rechtsgang – II B 27/24

Court: Federal Fiscal Court

File number: II B 27/24

Decision of: 18.06.2025

Published on: 10.07.2025

Senate: Second 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.

Inheritance and gift tax

Anwendung der Steuerbegünstigung des § 13a ErbStG auf einen fiktiven Nießbrauch nach § 29 Abs. 2 ErbStG – II R 34/22

Court: Federal Fiscal Court

File number: II R 34/22

Decision of: 19.03.2025

Published on: 31.07.2025

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.

Real estate transfer tax

Zweimalige Festsetzung von Grunderwerbsteuer für den Erwerb von Gesellschaftsanteilen beim Auseinanderfallen von sogenanntem Signing und Closing – II B 13/25 (AdV)

Court: Federal Fiscal Court

File number: II B 13/25 (AdV)

Decision of: 09.07.2025

Published on: 31.07.2025

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

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.

Other

Steuerbarkeit einer Pauschalabfindung für den Verzicht auf nacheheliche Ansprüche – II R 48/21

Court: Federal Fiscal Court

File number: II R 48/21

Decision of: 09.04.2025

Published on: 04.09.2025

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.

Income tax

Grunderwerbsteuer bei erneuter Überschreitung der 95 %-Grenze; Steuerbefreiung nach § 16 Abs. 2 Nr. 1 GrEStG bei fehlender Steuerbarkeit des vorausgegangenen Erwerbs – II R 26/23

Court: Federal Fiscal Court

File number: II R 26/23

Decision of: 07.05.2025

Published on: 25.09.2025

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.

Income tax

Steuerbefreiung nach § 16 Abs. 2 Nr. 3 GrEStG bei fehlender Steuerbarkeit des vorausgegangenen Erwerbs – II R 16/23

Court: Federal Fiscal Court

File number: II R 16/23

Decision of: 07.05.2025

Published on: 25.09.2025

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.

Real estate transfer tax

Zweimalige Festsetzung von Grunderwerbsteuer für den Erwerb von Gesellschaftsanteilen beim Auseinanderfallen von sogenanntem Signing und Closing – II B 23/25 (AdV)

Court: Federal Fiscal Court

File number: II B 23/25 (AdV)

Decision of: 16.09.2025

Published on: 02.10.2025

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.