17 Entscheidungen gefunden

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

Zur Vollstreckung eines auf Auskunftserteilung gerichteten Urteils – IV B 15/26

Court: Federal Fiscal Court

File number: IV B 15/26

Decision of: 04.08.2026

Published on: 20.08.2026

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.

trade tax

Zum Wegfall des Verlustabzugs gemäß § 10a GewStG infolge des Todes eines Mitunternehmers – IV R 14/24

Court: Federal Fiscal Court

File number: IV R 14/24

Decision of: 10.06.2026

Published on: 20.08.2026

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

Agenturtätigkeit einer inländischen KG als unselbständiger Teil des Schifffahrtsbetriebs des abkommensberechtigten Mitunternehmers – IV R 32/23

Court: Federal Fiscal Court

File number: IV R 32/23

Decision of: 11.06.2026

Published on: 06.08.2026

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.

Income tax

Auslegung des in § 4i Satz 1 EStG normierten Abzugsverbots – Niederländische Gruppenbesteuerung vom Tatbestand dieser Norm erfasst – IV R 36/23

Court: Federal Fiscal Court

File number: IV R 36/23

Decision of: 11.06.2026

Published on: 06.08.2026

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.

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.

Accounting

Aktivierung der Beteiligung an einer Instandhaltungsrückstellung – IV R 19/23

Court: Federal Fiscal Court

File number: IV R 19/23

Decision of: 15.01.2026

Published on: 19.02.2026

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.

Other

Zur erweiterten Kürzung in den Fällen einer Betriebsaufspaltung – IV B 31/25

Court: Federal Fiscal Court

File number: IV B 31/25

Decision of: 25.02.2026

Published on: 12.03.2026

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.

Income tax

Zum zeitlichen Anwendungsbereich von § 7g EStG i.d.F. des JStG 2020 – IV B 46/25 (AdV)

Court: Federal Fiscal Court

File number: IV B 46/25 (AdV)

Decision of: 18.03.2026

Published on: 02.04.2026

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.

Accounting

Rückstellungsbildung im Zusammenhang mit einem Vorruhestandsmodell; Zwischenurteil – IV R 11/24

Court: Federal Fiscal Court

File number: IV R 11/24

Decision of: 05.02.2026

Published on: 02.04.2026

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.