59 Entscheidungen gefunden

Tax Code

Bindungswirkung rechtskräftiger Urteile über die Nichtigkeit von Steuerbescheiden – VIII B 51/25

Court: Federal Fiscal Court

File number: VIII B 51/25

Decision of: 11.08.2026

Published on: 27.08.2026

Senate: VIII 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 Bezeichnung des angefochtenen Verwaltungsakts bei Einlegung eines Einspruchs – Die Entscheidung wurde nachträglich aufgrund einer Anfrage zur Veröffentlichung bestimmt – V B 26/21

Court: Federal Fiscal Court

File number: V B 26/21

Decision of: 09.11.2021

Published on: 20.08.2026

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.

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.

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.

Tax Code

Verspätungszuschlag nach § 152 Abs. 2 AO – VIII B 121/22

Court: Federal Fiscal Court

File number: VIII B 121/22

Decision of: 04.06.2024

Published on: 20.06.2024

Senate: VIII 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

Gesellschafter einer land- und forstwirtschaftlich tätigen Gesellschaft als (Mit-)Betriebsinhaber im Sinne des § 51a Abs. 1 Satz 1 Nr. 1 Buchst. a BewG – VI R 6/22

Court: Federal Fiscal Court

File number: VI R 6/22

Decision of: 16.05.2024

Published on: 11.07.2024

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.

Tax Code

Anforderungen an einen gerichtlichen Durchsuchungsbeschluss zur Unterbrechung der Verfolgungsverjährung und zur Auslösung der Ablaufhemmung nach § 171 Abs. 7 AO – X R 7/22

Court: Federal Fiscal Court

File number: X R 7/22

Decision of: 31.01.2024

Published on: 18.07.2024

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.

Tax Code

Haftung eines vorläufigen Sachwalters als Verfügungsberechtigter gemäß § 35 AO – VII R 16/21

Court: Federal Fiscal Court

File number: VII R 16/21

Decision of: 20.02.2024

Published on: 25.07.2024

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.

Tax Code

Erfordernis eines Änderungsantrags zur Vermeidung widerstreitender Steuerfestsetzung bei Organschaft auch bei Anfechtung des Steuerbescheides durch die Organgesellschaft – V S 6/23 (AdV)

Court: Federal Fiscal Court

File number: V S 6/23 (AdV)

Decision of: 18.07.2024

Published on: 01.08.2024

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.

Tax Code

Berechnung des besitzzeitanteiligen Anleger-Aktiengewinns nach § 8 Abs. 3 InvStG 2004 – I R 6/20

Court: Federal Fiscal Court

File number: I R 6/20

Decision of: 08.05.2024

Published on: 08.08.2024

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.