11 Entscheidungen gefunden

Accounting

Einkünftekorrekturen bei Teilwertabschreibungen auf Darlehensforderungen – I R 29/22

Court: Federal Fiscal Court

File number: I R 29/22

Decision of: 06.05.2026

Published on: 20.08.2026

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.

Other

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 24.06.2026 I R 57/23 – Abkommensrechtliche Sperrwirkung für formellen Fremdvergleich – I R 56/23

Court: Federal Fiscal Court

File number: I R 56/23

Decision of: 24.06.2026

Published on: 20.08.2026

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.

Other

Abkommensrechtliche Sperrwirkung für formellen Fremdvergleich – I R 57/23

Court: Federal Fiscal Court

File number: I R 57/23

Decision of: 24.06.2026

Published on: 20.08.2026

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.

Other

Besteuerung des Abwicklungs- beziehungsweise Insolvenzzeitraums bei Kapitalgesellschaften – I R 21/25 (I R 36/18)

Court: Federal Fiscal Court

File number: I R 21/25 (I R 36/18)

Decision of: 15.04.2026

Published on: 13.08.2026

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.

Other

Billigkeitsmaßnahmen im Rahmen der Mindestbesteuerung – I R 20/25 (I R 59/12)

Court: Federal Fiscal Court

File number: I R 20/25 (I R 59/12)

Decision of: 15.04.2026

Published on: 13.08.2026

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.

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.

Other

Zweistufige Gewinnfeststellung bei einer “Personengesellschaft & atypisch Still” – I R 13/25 (I R 4/13)

Court: Federal Fiscal Court

File number: I R 13/25 (I R 4/13)

Decision of: 11.03.2026

Published on: 30.04.2026

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.

Income tax

Zur Anwendung von § 50d Abs. 1 Satz 11 EStG i.d.F. des Amtshilferichtlinie-Umsetzungsgesetzes auf Ausschüttungen an eine US-amerikanische sogenannte S-Corporation – I R 13/23

Court: Federal Fiscal Court

File number: I R 13/23

Decision of: 11.03.2026

Published on: 28.05.2026

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.

Corporate tax

§ 8b Abs. 3 Satz 4 KStG erfasst keine Zinsforderungen – Nahestehen im Sinne von § 8b Abs. 3 Satz 5 KStG bei Beteiligung natürlicher Personen – I R 11/24

Court: Federal Fiscal Court

File number: I R 11/24

Decision of: 01.04.2026

Published on: 11.06.2026

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.

Corporate tax

Keine Anwendung von § 8b Abs. 3 Satz 8 KStG i.d.F. des JStG 2008 auf Konfusionsgewinne – I R 10/23

Court: Federal Fiscal Court

File number: I R 10/23

Decision of: 11.03.2026

Published on: 18.06.2026

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.