10 Entscheidungen gefunden

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

Begriff “Unternehmen in Schwierigkeiten” nach § 2a Abs. 2 Satz 1 StromStG – VII R 14/21

Court: Federal Fiscal Court

File number: VII R 14/21

Decision of: 07.10.2024

Published on: 09.01.2025

Senate: VII 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

Voraussetzungen für die Einschränkung des Versorgerstatus gemäß § 1a Abs. 7 StromStV – VII B 27/24

Court: Federal Fiscal Court

File number: VII B 27/24

Decision of: 19.12.2024

Published on: 09.01.2025

Senate: VII 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 Reichweite der Überprüfungsbefugnis einer Behörde im Einspruchsverfahren – VII R 3/22

Court: Federal Fiscal Court

File number: VII R 3/22

Decision of: 17.09.2024

Published on: 09.01.2025

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

Bezeichnung des Gegenstands des Klagebegehrens bei Haftungsbescheiden – VII B 58/24

Court: Federal Fiscal Court

File number: VII B 58/24

Decision of: 08.05.2025

Published on: 22.05.2025

Senate: VII 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

Anlaufhemmung bei der Festsetzungsfrist für Haftungsbescheide – VII R 20/23

Court: Federal Fiscal Court

File number: VII R 20/23

Decision of: 18.03.2025

Published on: 07.08.2025

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

Auslegung eines Einspruchs als Antrag auf Steuerentlastung – VII R 39/22

Court: Federal Fiscal Court

File number: VII R 39/22

Decision of: 09.09.2025

Published on: 08.01.2026

Senate: VII 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

Inhaltsgleich mit BFH-Urteil vom 20.01.2026 VII R 4/25 – Andere Gesetze im Sinne des § 140 AO bei nationalen Verbrauchsteuern – VII R 5/25

Court: Federal Fiscal Court

File number: VII R 5/25

Decision of: 20.01.2026

Published on: 07.05.2026

Senate: VII 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

Andere Gesetze im Sinne des § 140 AO bei nationalen Verbrauchsteuern – VII R 4/25

Court: Federal Fiscal Court

File number: VII R 4/25

Decision of: 20.01.2026

Published on: 07.05.2026

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

Keine Haftung eines früheren GmbH-Geschäftsführers nach § 69 Satz 1 i.V.m. § 34 Abs. 1 AO nach Verlust seiner Organstellung bei fortdauernder Eintragung im Handelsregister – VII R 4/23

Court: Federal Fiscal Court

File number: VII R 4/23

Decision of: 09.12.2025

Published on: 15.05.2026

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.