6 Entscheidungen gefunden

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

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

Keine Änderung zu Lasten des Steuerpflichtigen bei Vorläufigkeit nach § 165 Abs. 1 Satz 2 Nr. 3 AO – VI R 14/23

Court: Federal Fiscal Court

File number: VI R 14/23

Decision of: 29.04.2025

Published on: 07.08.2025

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

Zur Unkenntnis der Finanzbehörde bei einer Steuerhinterziehung durch Unterlassen nach § 370 Abs. 1 Nr. 2 AO – VI R 14/22

Court: Federal Fiscal Court

File number: VI R 14/22

Decision of: 14.05.2025

Published on: 09.10.2025

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

Wiedereinsetzung in den vorigen Stand: Kein Erfordernis der Anforderung einer Lesebestätigung bei Übersendung eines Einspruchs per E-Mail – VI R 2/23

Court: Federal Fiscal Court

File number: VI R 2/23

Decision of: 29.04.2025

Published on: 09.10.2025

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

Entkräftung der Bekanntgabevermutung des § 122 Abs.  2 Nr. 1 AO bei einem strukturellen Zustellungsdefizit innerhalb der Drei-Tages-Frist – VI R 6/23

Court: Federal Fiscal Court

File number: VI R 6/23

Decision of: 29.07.2025

Published on: 13.11.2025

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.