11 Entscheidungen gefunden

Tax Code

Bindungswirkung rechtskräftiger Urteile über die Nichtigkeit von Steuerbescheiden – VIII B 51/25

Court: Federal Fiscal Court

File number: VIII B 51/25

Decision of: 11.08.2026

Published on: 27.08.2026

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.

Tax Code

Zur Entkräftung der Bekanntgabevermutung des § 122 Abs. 2 Nr. 1 AO durch den Rechtsnachfolger des Bescheidadressaten – VI R 16/24

Court: Federal Fiscal Court

File number: VI R 16/24

Decision of: 11.06.2026

Published on: 06.08.2026

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.

Tax Code

Buchwertantrag nach § 3 Abs. 2 UmwStG; Verfassungsmäßigkeit des § 4 Abs. 6 UmwStG; Richtigstellungsbescheid – IV R 3/23

Court: Federal Fiscal Court

File number: IV R 3/23

Decision of: 28.05.2026

Published on: 23.07.2026

Senate: Fourth 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.

Tax Code

Zum Verfahrensfehler nach § 115 Abs. 2 Nr. 3 FGO – I B 21/25

Court: Federal Fiscal Court

File number: I B 21/25

Decision of: 14.01.2026

Published on: 12.02.2026

Senate: First 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.

Tax Code

Entkräftung der Bekanntgabevermutung des § 122 Abs. 2 Nr. 1 AO – IX B 95/25

Court: Federal Fiscal Court

File number: IX B 95/25

Decision of: 17.02.2026

Published on: 05.03.2026

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.

Tax Code

Einspruchsentscheidung im Verfahren der Nichtzulassungsbeschwerde gegen ein eine Untätigkeitsklage als unzulässig abweisendes Urteil – V B 26/25

Court: Federal Fiscal Court

File number: V B 26/25

Decision of: 02.04.2026

Published on: 23.04.2026

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.

Tax Code

Nutzungspflicht des besonderen elektronischen Steuerberaterpostfachs bei Selbstvertretung nach § 62 Abs. 4 Satz 5 FGO – VIII B 21/25

Court: Federal Fiscal Court

File number: VIII B 21/25

Decision of: 07.04.2026

Published on: 23.04.2026

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.

Tax Code

Inhaltsgleich mit BFH-Urteil vom 20.01.2026 VII R 4/25 – Andere Gesetze im Sinne des § 140 AO bei nationalen Verbrauchsteuern – VII R 5/25

Court: Federal Fiscal Court

File number: VII R 5/25

Decision of: 20.01.2026

Published on: 07.05.2026

Senate: VII 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.

Tax Code

Andere Gesetze im Sinne des § 140 AO bei nationalen Verbrauchsteuern – VII R 4/25

Court: Federal Fiscal Court

File number: VII R 4/25

Decision of: 20.01.2026

Published on: 07.05.2026

Senate: VII 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

Ausgleichszahlungen nach § 35 Abs. 2, § 295 Abs. 2 InsO keine Betriebsausgaben – VIII R 12/24

Court: Federal Fiscal Court

File number: VIII R 12/24

Decision of: 03.03.2026

Published on: 15.05.2026

Senate: VIII 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.