9 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

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

Verfassungsmäßigkeit des § 2 Abs. 5 Buchst. c HmbZWStG – VIII B 99/23

Court: Federal Fiscal Court

File number: VIII B 99/23

Decision of: 21.10.2024

Published on: 07.11.2024

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

Erhebliche Gründe gemäß § 227 ZPO bei verkehrsbedingt unmöglicher Anreise – VIII B 21/24

Court: Federal Fiscal Court

File number: VIII B 21/24

Decision of: 11.03.2025

Published on: 27.03.2025

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

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 25.11.2025 VIII R 22/23 – Eingeschränkte Anwendung der investmentrechtlichen Teilfreistellung auf Veräußerungsverluste im Anwendungsbereich von § 56 InvStG – VIII R 31/23

Court: Federal Fiscal Court

File number: VIII R 31/23

Decision of: 25.11.2025

Published on: 29.01.2026

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

Eingeschränkte Anwendung der investmentrechtlichen Teilfreistellung auf Veräußerungsverluste im Anwendungsbereich von § 56 InvStG – VIII R 22/23

Court: Federal Fiscal Court

File number: VIII R 22/23

Decision of: 25.11.2025

Published on: 29.01.2026

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

Nutzungspflicht des besonderen elektronischen Steuerberaterpostfachs bei Selbstvertretung nach § 62 Abs. 4 Satz 5 FGO – VIII B 21/25

Court: Federal Fiscal Court

File number: VIII B 21/25

Decision of: 07.04.2026

Published on: 23.04.2026

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

Ausgleichszahlungen nach § 35 Abs. 2, § 295 Abs. 2 InsO keine Betriebsausgaben – VIII R 12/24

Court: Federal Fiscal Court

File number: VIII R 12/24

Decision of: 03.03.2026

Published on: 15.05.2026

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

§ 171 Abs. 5 Satz 1 AO nur bei ungehemmter Festsetzungsfrist – VIII R 17/24

Court: Federal Fiscal Court

File number: VIII R 17/24

Decision of: 19.05.2026

Published on: 02.07.2026

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.