11 Entscheidungen gefunden

Income tax

Änderung eines Einkommensteuerbescheids nach § 175b Abs. 1 AO – IX R 20/23

Court: Federal Fiscal Court

File number: IX R 20/23

Decision of: 20.02.2024

Published on: 13.06.2024

Senate: 9th 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 Berücksichtigung von Verlusten nach § 17 Abs. 4 EStG und § 20 Abs. 2 EStG – Kein Wahlrecht bezüglich der BFH-Vertrauensschutzregelung – IX R 12/23

Court: Federal Fiscal Court

File number: IX R 12/23

Decision of: 20.02.2024

Published on: 25.07.2024

Senate: 9th 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

Energetische Maßnahme gemäß § 35c EStG und Ratenzahlung – IX R 31/23

Court: Federal Fiscal Court

File number: IX R 31/23

Decision of: 13.08.2024

Published on: 10.10.2024

Senate: 9th 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

Kein Werbungskostenabzug für ausschließlich durch ein Insolvenzverfahren verursachte Aufwendungen – IX R 29/23

Court: Federal Fiscal Court

File number: IX R 29/23

Decision of: 13.08.2024

Published on: 31.10.2024

Senate: 9th 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

Erstattung der Steuerzahlung für einen Verdienstausfallschaden ist einkommensteuerpflichtig – IX R 5/23

Court: Federal Fiscal Court

File number: IX R 5/23

Decision of: 15.10.2024

Published on: 09.01.2025

Senate: 9th 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

Zahlungen in die Erhaltungsrücklage einer Wohnungseigentümergemeinschaft sind keine Werbungskosten – IX R 19/24

Court: Federal Fiscal Court

File number: IX R 19/24

Decision of: 14.01.2025

Published on: 25.02.2025

Senate: 9th 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

Einkommensteuer als Masseverbindlichkeit bei Zwangsversteigerung eines Grundstücks durch einen absonderungsberechtigten Grundpfandgläubiger – IX R 6/24

Court: Federal Fiscal Court

File number: IX R 6/24

Decision of: 12.11.2024

Published on: 27.02.2025

Senate: 9th 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

Veräußerungsgewinn nach § 23 EStG bei teilentgeltlicher Übertragung eines Grundstücks – IX R 17/24

Court: Federal Fiscal Court

File number: IX R 17/24

Decision of: 11.03.2025

Published on: 30.05.2025

Senate: 9th 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

Rückwirkende Anwendung von § 6e EStG – IX R 13/24

Court: Federal Fiscal Court

File number: IX R 13/24

Decision of: 15.07.2025

Published on: 28.08.2025

Senate: 9th 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

Veräußerungskosten im Sinne von § 17 Abs. 2 EStG – IX R 12/24

Court: Federal Fiscal Court

File number: IX R 12/24

Decision of: 09.09.2025

Published on: 27.11.2025

Senate: 9th 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.