22 Entscheidungen gefunden

Accounting

Ist-Besteuerung und Betriebsvermögensvergleich – V R 16/24

Court: Federal Fiscal Court

File number: V R 16/24

Decision of: 16.04.2026

Published on: 27.08.2026

Senate: Fifth 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.

Accounting

Einkünftekorrekturen bei Teilwertabschreibungen auf Darlehensforderungen – I R 29/22

Court: Federal Fiscal Court

File number: I R 29/22

Decision of: 06.05.2026

Published on: 20.08.2026

Senate: First 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.

Accounting

Ansatzvoraussetzungen für eine Pensionsrückstellung; vGA – I R 29/21

Court: Federal Fiscal Court

File number: I R 29/21

Decision of: 28.02.2024

Published on: 06.06.2024

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.

Accounting

Rückstellung für Altersfreizeit – IV R 22/22

Court: Federal Fiscal Court

File number: IV R 22/22

Decision of: 05.06.2024

Published on: 25.07.2024

Senate: Fourth 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.

Accounting

Betriebsaufspaltung und Bilanzierungskonkurrenz – IV R 5/20

Court: Federal Fiscal Court

File number: IV R 5/20

Decision of: 19.09.2024

Published on: 19.12.2024

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.

Accounting

Änderung der Gewinnermittlungsart – X R 1/23

Court: Federal Fiscal Court

File number: X R 1/23

Decision of: 27.11.2024

Published on: 06.02.2025

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.

Accounting

Ansatz und Teilwert von Pensionsrückstellungen für beitragsorientierte Leistungszusagen ohne garantierte Mindestversorgung – XI R 25/21

Court: Federal Fiscal Court

File number: XI R 25/21

Decision of: 04.09.2024

Published on: 06.02.2025

Senate: XI 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.

Accounting

Maßgeblichkeit der zeitlichen Abfolge für die Ausübung des Gewinnermittlungswahlrechts – I R 5/21

Court: Federal Fiscal Court

File number: I R 5/21

Decision of: 13.11.2024

Published on: 03.04.2025

Senate: First 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.

Accounting

Erstmalige Erklärung zur optionalen Vollverschonung von Betriebsvermögen im Rahmen eines Änderungsbescheids – II R 44/21

Court: Federal Fiscal Court

File number: II R 44/21

Decision of: 11.12.2024

Published on: 02.05.2025

Senate: Second 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.

Accounting

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 06.02.2025 IV R 7/22 – Voraussetzungen für die Gewinnermittlung nach der Tonnage für ein Folgejahr – Prüfung der langfristigen Betriebsabsicht trotz bestandskräftiger Gewinnermittlung nach der Tonnage im Erstjahr – IV R 3/25

Court: Federal Fiscal Court

File number: IV R 3/25

Decision of: 06.02.2025

Published on: 08.05.2025

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.