7 Entscheidungen gefunden

Income tax

Begrenzung der rückwirkenden Auszahlung festgesetzten Kindergeldes auf sechs Monate – III R 27/22

Court: Federal Fiscal Court

File number: III R 27/22

Decision of: 25.04.2024

Published on: 27.06.2024

Senate: Third 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.

Income tax

Vereinbarkeit des § 70 Abs. 1 Satz 2 EStG mit höherrangigem Recht – III R 19/22

Court: Federal Fiscal Court

File number: III R 19/22

Decision of: 08.08.2024

Published on: 21.11.2024

Senate: Third 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.

Income tax

Keine Abzweigung von Kindergeld an ein volljähriges Kind nach § 74 EStG bei mangelnder Unterhaltsbedürftigkeit des Kindes – III R 10/24

Court: Federal Fiscal Court

File number: III R 10/24

Decision of: 20.02.2025

Published on: 17.04.2025

Senate: Third 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.

Income tax

Vorteilsminderung bei der 1 %-Regelung, Sonderausgabenabzug von Kinderbetreuungskosten, Verfassungsmäßigkeit Kinderfreibetrag 2014 – III R 33/24 (III R 50/17)

Court: Federal Fiscal Court

File number: III R 33/24 (III R 50/17)

Decision of: 23.01.2025

Published on: 22.05.2025

Senate: Third 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.

Income tax

Zur Verfassungsmäßigkeit des Kriteriums der Haushaltszugehörigkeit beim Sonderausgabenabzug für Kinderbetreuungskosten – III R 8/23

Court: Federal Fiscal Court

File number: III R 8/23

Decision of: 27.11.2025

Published on: 29.01.2026

Senate: Third 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.

Income tax

Zur Änderung bestandskräftiger Einkommensteuerbescheide gemäß § 175 Abs. 1 Satz 1 Nr. 2 AO im Fall der Umwandlung einer Lebenspartnerschaft in eine Ehe – III R 18/23

Court: Federal Fiscal Court

File number: III R 18/23

Decision of: 16.10.2025

Published on: 29.01.2026

Senate: Third 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.

Income tax

Betriebsausgabenabzug für Fahrten zwischen Wohnung und Betriebsstätte – Anforderungen an eine Betriebsstätte gemäß § 4 Abs. 5 Satz 1 Nr. 6 des Einkommensteuergesetzes – III R 18/25

Court: Federal Fiscal Court

File number: III R 18/25

Decision of: 05.02.2026

Published on: 07.05.2026

Senate: Third 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.