6 Entscheidungen gefunden

Tax Code

Zeitpunkt der Berücksichtigung des Gewinns aus einem Wegzugsteuertatbestand gemäß § 6 AStG – IX R 38/21

Court: Federal Fiscal Court

File number: IX R 38/21

Decision of: 16.04.2024

Published on: 16.08.2024

Senate: 9th 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

Wirksame Bekanntgabe eines Steuerbescheids an einen Bevollmächtigten trotz Widerrufs der Vollmacht – IX R 30/23

Court: Federal Fiscal Court

File number: IX R 30/23

Decision of: 11.06.2024

Published on: 17.10.2024

Senate: 9th 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

Zurechnungsbesteuerung bei ausländischen Familienstiftungen und Verstoß von § 15 Abs. 6 AStG gegen die Kapitalverkehrsfreiheit – IX R 32/22

Court: Federal Fiscal Court

File number: IX R 32/22

Decision of: 03.12.2024

Published on: 24.04.2025

Senate: 9th 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

Umschaltklausel in § 20 Abs. 2 AStG erfordert Mehrheitsbeteiligung an Auslandsgesellschaft – IX R 32/23

Court: Federal Fiscal Court

File number: IX R 32/23

Decision of: 08.04.2025

Published on: 30.05.2025

Senate: 9th 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

Verstößt die “Switch-over”-Klausel des § 20 Abs. 2 AStG gegen die Niederlassungsfreiheit? – IX R 39/21

Court: Federal Fiscal Court

File number: IX R 39/21

Decision of: 03.06.2025

Published on: 20.11.2025

Senate: 9th 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

Entkräftung der Bekanntgabevermutung des § 122 Abs. 2 Nr. 1 AO – IX B 95/25

Court: Federal Fiscal Court

File number: IX B 95/25

Decision of: 17.02.2026

Published on: 05.03.2026

Senate: 9th 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.