12 Entscheidungen gefunden

Income tax

Beiträge der Eltern an einen Förderverein der Schule ihres Kindes als Schulgeld im Sinne von § 10 Abs. 1 Nr. 9 EStG – X R 27/23

Court: Federal Fiscal Court

File number: X R 27/23

Decision of: 03.06.2026

Published on: 03.09.2026

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.

Income tax

Berücksichtigung von Beteiligungsverlusten bei Gewinnermittlung nach § 4 Abs. 3 EStG – X R 11/22

Court: Federal Fiscal Court

File number: X R 11/22

Decision of: 31.01.2024

Published on: 29.08.2024

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.

Income tax

Wohnungswirtschaftliche Verwendung im Sinne des § 92a Abs. 1 Satz 1 Nr. 1 EStG; Tilgung eines Darlehens des Ehegatten – X R 6/22

Court: Federal Fiscal Court

File number: X R 6/22

Decision of: 02.04.2025

Published on: 20.06.2025

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.

Income tax

Kein Billigkeitserlass von Nachzahlungszinsen zur Einkommensteuer auf Einkünfte eines Erben wegen langjähriger Dauer eines Erbscheinverfahrens – X R 12/21

Court: Federal Fiscal Court

File number: X R 12/21

Decision of: 09.04.2025

Published on: 26.06.2025

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.

Income tax

Günstigerprüfung gemäß § 10a Abs. 2 EStG; Reihenfolge der Rechenschritte von der tariflichen zur festzusetzenden Einkommensteuer – X R 11/21

Court: Federal Fiscal Court

File number: X R 11/21

Decision of: 09.04.2025

Published on: 26.06.2025

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.

Income tax

Änderung eines Einkommensteuerbescheids nach § 175b Abs. 1 AO – X R 25/22

Court: Federal Fiscal Court

File number: XR 25/22

Decision of: 27.11.2024

Published on: 10.07.2025

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.

Income tax

Zur Abziehbarkeit von Beiträgen zu einer freiwilligen privaten Pflegezusatzversicherung als Sonderausgaben – X R 10/20

Court: Federal Fiscal Court

File number: X R 10/20

Decision of: 24.07.2025

Published on: 23.10.2025

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.

Income tax

Kein Verstoß gegen Unionsrecht durch Beschränkung der Steuerbegünstigung des § 7i EStG auf im Inland gelegene Baudenkmale – X R 19/22

Court: Federal Fiscal Court

File number: X R 19/22

Decision of: 03.09.2025

Published on: 04.12.2025

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.

Income tax

Gewinngrenze bei Inanspruchnahme eines Investitionsabzugsbetrags nach § 7g EStG – X R 16, 17/23

Court: Federal Fiscal Court

File number: X R 16, 17/23

Decision of: 01.10.2025

Published on: 19.03.2026

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.

Income tax

Aussetzung des Verfahrens: Kirchensteuerbescheid als Folgebescheid des Einkommensteuerbescheids – X B 111/25

Court: Federal Fiscal Court

File number: X B 111/25

Decision of: 20.03.2026

Published on: 09.04.2026

Senate: 10th 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.