18 Entscheidungen gefunden

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.

Income tax

Verlustausgleichsbeschränkung für Verluste aus gewerblicher Tierzucht/Tierhaltung in § 15 Abs. 4 Satz 1 und 2 EStG verfassungsgemäß – VI R 29/24

Court: Federal Fiscal Court

File number: VI R 29/24

Decision of: 11.06.2026

Published on: 27.08.2026

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.

Other

Versorgungsbeginn im Falle der internen Teilung – VI R 19/24

Court: Federal Fiscal Court

File number: VI R 19/24

Decision of: 24.06.2026

Published on: 27.08.2026

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.

Other

Das Taggeld der gesetzlichen Schweizer Unfallversicherung unterliegt bei unbeschränkter Steuerpflicht dem Progressionsvorbehalt – VI R 26/24

Court: Federal Fiscal Court

File number: VI R 26/24

Decision of: 24.06.2026

Published on: 20.08.2026

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.

Other

Steuerfreie Grundstücksentnahme für die Errichtung einer Betriebsleiterwohnung – VI R 19/23

Court: Federal Fiscal Court

File number: VI R 19/23

Decision of: 07.05.2026

Published on: 06.08.2026

Senate: Sixth 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.

Income tax

Aussetzung der Vollziehung im Rahmen des § 50d Abs. 9 Satz 4 EStG – VI B 44/25 (AdV)

Court: Federal Fiscal Court

File number: VI B 44/25 (AdV)

Decision of: 04.03.2026

Published on: 26.03.2026

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.

Other

Pflicht zur elektronischen Kommunikation auch bei Klageanbringung beim FA – VI R 17/24

Court: Federal Fiscal Court

File number: VI R 17/24

Decision of: 19.02.2026

Published on: 02.04.2026

Senate: Sixth 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

Verfassungsgemäße Anwendung des § 50d Abs. 12 EStG – VI R 3/24

Court: Federal Fiscal Court

File number: VI R 3/24

Decision of: 22.01.2026

Published on: 09.04.2026

Senate: Sixth 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

Kein Arbeitslohn durch Auszahlungen aus dem Defined Contribution Pension Scheme der NATO – VI R 24/23

Court: Federal Fiscal Court

File number: VI R 24/23

Decision of: 22.01.2026

Published on: 09.04.2026

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.