27 Entscheidungen gefunden

Child benefit

Kindergeld wegen seelischer Behinderung und Auswahl eines geeigneten Sachverständigen – III R 9/23

Court: Federal Fiscal Court

File number: III R 9/23

Decision of: 16.01.2025

Published on: 13.03.2025

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.

Other

Anscheinsbeweis für Privatnutzung eines Pickup und Anwendung der Ein-Prozent-Regelung – III R 34/22

Court: Federal Fiscal Court

File number: III R 34/22

Decision of: 16.01.2025

Published on: 27.03.2025

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

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.

Child benefit

Kindergeldanspruch während des Freiwilligen Wehrdienstes – III R 43/22

Court: Federal Fiscal Court

File number: III R 43/22

Decision of: 20.02.2025

Published on: 02.05.2025

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

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.

Other

Erweiterte Kürzung und Drei-Objekt-Grenze bei erstmaligen Grundstücksveräußerungen im sechsten Jahr – III R 14/23

Court: Federal Fiscal Court

File number: III R 14/23

Decision of: 20.03.2025

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.

Child benefit

Kindergeld für ein im außereuropäischen Ausland studierendes Kind – III R 32/23

Court: Federal Fiscal Court

File number: III R 32/23

Decision of: 20.02.2025

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.

Child benefit

Passive Prozessführungsbefugnis im Fall des Wechsels der Zuständigkeit zur Familienkasse Zentraler Kindergeldservice – III R 30/24

Court: Federal Fiscal Court

File number: III R 30/24

Decision of: 21.05.2025

Published on: 24.07.2025

Senate: Third 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.

Other

Übertragung des Rechtsstreits auf den Einzelrichter – III R 19/23

Court: Federal Fiscal Court

File number: III R 19/23

Decision of: 20.03.2025

Published on: 31.07.2025

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.

Other

Unzulässige Klage gegen die Ausgangsbehörde – III R 24/24

Court: Federal Fiscal Court

File number: III R 24/24

Decision of: 10.07.2025

Published on: 21.08.2025

Senate: Third 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.