205 Entscheidungen gefunden

Other

Darlegungsanforderungen bei Verletzung rechtlichen Gehörs – V B 79/25

Court: Federal Fiscal Court

File number: V B 79/25

Decision of: 31.08.2026

Published on: 17.09.2026

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.

Other

Betriebsausgaben und Zwangsaufwendungen – X R 21/23

Court: Federal Fiscal Court

File number: X R 21/23

Decision of: 28.01.2026

Published on: 17.09.2026

Senate: 10th 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

Voraussetzungen für einen Widerspruch gegen die Übertragung des Freibetrags für den Betreuungs- und Erziehungs- oder Ausbildungsbedarf – III R 2/24

Court: Federal Fiscal Court

File number: III R 2/24

Decision of: 18.06.2026

Published on: 17.09.2026

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

Übertragung stiller Reserven aus Rücklage nach § 6b Abs. 3 EStG auf Wirtschaftsgüter einer KGaA – IV R 21/23

Court: Federal Fiscal Court

File number: IV R 21/23

Decision of: 21.05.2026

Published on: 17.09.2026

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.

Other

Einreichung eines nicht-qualifiziert elektronisch signierten Schriftsatzes über das besondere elektronische Steuerberaterpostfach einer Steuerberatungsgesellschaft – IX R 19/25

Court: Federal Fiscal Court

File number: IX R 19/25

Decision of: 14.07.2026

Published on: 17.09.2026

Senate: 9th 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

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 30.06.2026 – IX R 2/25: Keine eidesstattliche Versicherung von datenschutzrechtlichen Auskünften einer Finanzbehörde – IX R 3/25

Court: Federal Fiscal Court

File number: IX R 3/25

Decision of: 30.06.2026

Published on: 10.09.2026

Senate: 9th 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

Zur Revision einer bereits während des Klageverfahrens vollbeendeten Personengesellschaft – VIII R 27/23

Court: Federal Fiscal Court

File number: VIII R 27/23

Decision of: 21.04.2026

Published on: 10.09.2026

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.

Other

Keine eidesstattliche Versicherung von datenschutzrechtlichen Auskünften einer Finanzbehörde – IX R 2/25

Court: Federal Fiscal Court

File number: IX R 2/25

Decision of: 30.06.2026

Published on: 10.09.2026

Senate: 9th 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

Besteuerung der Energiepreispauschale bei Arbeitnehmern ist verfassungsgemäß – VI R 15/24

Court: Federal Fiscal Court

File number: VI R 15/24

Decision of: 11.06.2026

Published on: 10.09.2026

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.

Child benefit

Ausschluss des Kindergeldanspruchs für nicht erwerbstätige EU-/EWR-Bürger nach Ablauf des Dreimonatszeitraums nach Zuzug – III R 32/24

Court: Federal Fiscal Court

File number: III R 32/24

Decision of: 22.04.2026

Published on: 10.09.2026

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.