18 Entscheidungen gefunden

Other

Betriebsausgaben und Zwangsaufwendungen – X R 21/23

Court: Federal Fiscal Court

File number: X R 21/23

Decision of: 28.01.2026

Published on: 17.09.2026

Senate: 10th 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

Beiträge der Eltern an einen Förderverein der Schule ihres Kindes als Schulgeld im Sinne von § 10 Abs. 1 Nr. 9 EStG – X R 27/23

Court: Federal Fiscal Court

File number: X R 27/23

Decision of: 03.06.2026

Published on: 03.09.2026

Senate: 10th 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

Ablehnung eines Beweisantrags durch Wahrunterstellung – X B 28/25

Court: Federal Fiscal Court

File number: X B 28/25

Decision of: 14.08.2026

Published on: 03.09.2026

Senate: 10th 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.

Corporate tax

Vereinbarkeit der pauschalen Bemessung nicht abziehbarer Betriebsausgaben in Höhe von 5 % des Verschmelzungsgewinns (§ 12 Abs. 2 Satz 2 des Umwandlungssteuergesetzes 2006 i.V.m. § 8b Abs. 3 Satz 1 des Körperschaftsteuergesetzes) mit Art. 7 Abs. 1 der Fusionsrichtlinie – X R 27/22

Court: Federal Fiscal Court

File number: X R 27/22

Decision of: 20.05.2026

Published on: 06.08.2026

Senate: 10th 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.

Non-profit organizations and associations

Nachträgliche gesonderte Feststellung eines verbleibenden Vermögensstock-Spendenvortrags – X R 2/24 (X R 10/23)

Court: Federal Fiscal Court

File number: X R 2/24 (X R 10/23)

Decision of: 03.06.2026

Published on: 06.08.2026

Senate: 10th 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

Unmittelbarkeit der Beweisaufnahme; Ablauf einer Zeugenvernehmung – X B 7/25

Court: Federal Fiscal Court

File number: X B 7/25

Decision of: 23.01.2026

Published on: 12.02.2026

Senate: 10th 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

Sofortiges Anerkenntnis nach Verweisung des Rechtsstreits an den BFH – X K 4/25

Court: Federal Fiscal Court

File number: X K 4/25

Decision of: 16.03.2026

Published on: 02.04.2026

Senate: 10th 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

Aussetzung des Verfahrens: Kirchensteuerbescheid als Folgebescheid des Einkommensteuerbescheids – X B 111/25

Court: Federal Fiscal Court

File number: X B 111/25

Decision of: 20.03.2026

Published on: 09.04.2026

Senate: 10th 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.

Non-profit organizations and associations

Bewertung einer Sachspende; Vertrauensschutz – X B 45/25

Court: Federal Fiscal Court

File number: X B 45/25

Decision of: 08.04.2026

Published on: 30.04.2026

Senate: 10th 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

Entschädigungsklage wegen überlanger Verfahrensdauer: Erhöhter Schwierigkeitsgrad des Verfahrens; Kompensation einer überlangen erstinstanzlichen Verfahrensdauer mit einer außergewöhnlich kurzen Verfahrensdauer in der Rechtsmittelinstanz – X K 3/25

Court: Federal Fiscal Court

File number: X K 3/25

Decision of: 25.02.2026

Published on: 15.05.2026

Senate: 10th 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.