39 Entscheidungen gefunden

Other

Nichtzulassungsbeschwerde: Verstoß gegen den klaren Inhalt der Akten – VI B 23/24

Court: Federal Fiscal Court

File number: VI B 23/24

Decision of: 15.01.2025

Published on: 13.02.2025

Senate: Sixth 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

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.

Other

Zugangsvermutung des § 122 Abs. 2 Nr. 1 AO, auch wenn Post regelmäßig nicht an allen Werktagen zugestellt wird – VI R 18/22

Court: Federal Fiscal Court

File number: VI R 18/22

Decision of: 20.02.2025

Published on: 02.05.2025

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.

International Tax Law

Besteuerung von Abfindungen nach dem DBA-Luxemburg 2012 – VI R 24/22

Court: Federal Fiscal Court

File number: VI R 24/22

Decision of: 20.03.2025

Published on: 15.05.2025

Senate: Sixth 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

Vertretungszwang für Verfahren vor dem BFH besteht auch für einen aktiven Richter – VI B 41/24

Court: Federal Fiscal Court

File number: VI B 41/24

Decision of: 06.05.2025

Published on: 22.05.2025

Senate: Sixth 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

Betriebsausgabenabzug von Ausgleichszahlungen im Rahmen eines Zinsswaps – VI R 11/22

Court: Federal Fiscal Court

File number: VI R 11/22

Decision of: 10.04.2025

Published on: 20.06.2025

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

Zur Verfassungsmäßigkeit des Gewinnzuschlags nach § 6b Abs. 7 EStG – VI R 20/23

Court: Federal Fiscal Court

File number: VI R 20/23

Decision of: 20.03.2025

Published on: 03.07.2025

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.

Other

Steuerfreistellung des niederländischen Arbeitslohns im Ansässigkeitsstaat Deutschland auch bei Anwendung der niederländischen 30 %-Regelung – VI R 29/22

Court: Federal Fiscal Court

File number: VI R 29/22

Decision of: 10.04.2025

Published on: 03.07.2025

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.

Other

Doppelte Haushaltsführung: Kosten der Lebensführung bei einem Ein-Personen-Haushalt – VI R 12/23

Court: Federal Fiscal Court

File number: VI R 12/23

Decision of: 29.04.2025

Published on: 31.07.2025

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.

Tax Code

Keine Änderung zu Lasten des Steuerpflichtigen bei Vorläufigkeit nach § 165 Abs. 1 Satz 2 Nr. 3 AO – VI R 14/23

Court: Federal Fiscal Court

File number: VI R 14/23

Decision of: 29.04.2025

Published on: 07.08.2025

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.