10 Entscheidungen gefunden

VAT

Verspätungszuschlag bei Änderung einer Umsatzsteuerfestsetzung im Klageverfahren – V R 35/24

Court: Federal Fiscal Court

File number: V R 35/24

Decision of: 07.05.2026

Published on: 03.09.2026

Senate: Fifth 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.

VAT

Zur Festsetzung eines Verspätungszuschlags zur Umsatzsteuer in Erstattungsfällen – V R 26/24

Court: Federal Fiscal Court

File number: V R 26/24

Decision of: 07.05.2026

Published on: 27.08.2026

Senate: Fifth 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.

VAT

Vorsteuerabzug aus Beratungskosten zur Geltendmachung von Schadensersatz – V R 15/24

Court: Federal Fiscal Court

File number: V R 15/24

Decision of: 07.05.2026

Published on: 30.07.2026

Senate: Fifth 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.

VAT

Zur Ausübung des Vorsteuerabzugs – V B 11/25

Court: Federal Fiscal Court

File number: V B 11/25

Decision of: 26.02.2026

Published on: 12.03.2026

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.

VAT

Umsatzsteuer für Tiersehnen und Tiermägen – VII R 19/24

Court: Federal Fiscal Court

File number: VII R 19/24

Decision of: 20.01.2026

Published on: 26.03.2026

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.

VAT

Kein Anspruch auf eine Schlussbesprechung nach Einleitung eines Steuerstrafverfahrens im Verlauf einer Umsatzsteuersonderprüfung – V B 64/25

Court: Federal Fiscal Court

File number: V B 64/25

Decision of: 13.04.2026

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.

VAT

Zur Betriebsvermögenseigenschaft von “verlustgeneigten” Wirtschaftsgütern und zum Beginn der sachlichen Gewerbesteuerpflicht (hier: Betrieb einer Photovoltaik-Anlage) – IV R 5/24

Court: Federal Fiscal Court

File number: IV R 5/24

Decision of: 04.02.2026

Published on: 07.05.2026

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.

VAT

Vorsteuerabzug und Rechnungsanforderungen bei Umbenennung – V B 118/25

Court: Federal Fiscal Court

File number: V B 118/25

Decision of: 29.04.2026

Published on: 15.05.2026

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.

VAT

Vorsteueraufteilung bei gemischt genutzten Gebäuden – V B 28/25

Court: Federal Fiscal Court

File number: V B 28/25

Decision of: 23.06.2026

Published on: 09.07.2026

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.

VAT

Dauerverlustgeschäfte im kommunalen Querverbund – Spartenrechnung auf Ebene eines Organträgers – I R 5/23

Court: Federal Fiscal Court

File number: I R 5/23

Decision of: 06.05.2026

Published on: 16.07.2026

Senate: First 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.