12 Entscheidungen gefunden

trade tax

Keine erweiterte Kürzung gemäß § 9 Nr. 1 Satz 2 GewStG: Verschaffung von Dienstleistungen als schädliche Nebenleistung zur Vermietung von Seniorenwohnungen – III R 26/21

Court: Federal Fiscal Court

File number: III R 26/21

Decision of: 13.06.2024

Published on: 22.08.2024

Senate: Third 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.

trade tax

Gewerbesteuerrechtliche Hinzurechnung von Werbeaufwendungen – III R 36/22

Court: Federal Fiscal Court

File number: III R 36/22

Decision of: 16.09.2024

Published on: 19.12.2024

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.

trade tax

Gewerbesteuerrechtliche Hinzurechnung von Aufwendungen für Out of Home-Werbung – III R 33/22

Court: Federal Fiscal Court

File number: III R 33/22

Decision of: 17.10.2024

Published on: 23.01.2025

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.

trade tax

Teilweise inhaltsgleich mit BFH-Urteil vom 07.11.2024 III R 27/23 – Zur sachlichen und örtlichen Zuständigkeit des Finanzamts für die Festsetzung des Gewerbesteuermessbetrags – III R 28/23

Court: Federal Fiscal Court

File number: III R 28/23

Decision of: 07.11.2024

Published on: 20.02.2025

Senate: Third 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.

trade tax

(Zur sachlichen und örtlichen Zuständigkeit des Finanzamts für die Festsetzung des Gewerbesteuermessbetrags) – III R 27/23

Court: Federal Fiscal Court

File number: III R 27/23

Decision of: 07.11.2024

Published on: 20.02.2025

Senate: Third 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.

trade tax

Hinzurechnung von Zinsen auf Depotverbindlichkeiten im Retrozessionsgeschäft (§ 8 Nr. 1 Buchst. a GewStG – III R 32/22

Court: Federal Fiscal Court

File number: III R 32/22

Decision of: 21.05.2025

Published on: 28.08.2025

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.

trade tax

Erweiterte Kürzung gemäß § 9 Nr. 1 Satz 2 GewStG und Drei-Objekt-Grenze bei En-bloc-Veräußerung einer Kapitalgesellschaft – III R 12/22

Court: Federal Fiscal Court

File number: III R 12/22

Decision of: 03.06.2025

Published on: 28.08.2025

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.

trade tax

Gewerbesteuerpflicht einer rechtsfähigen Stiftung – III R 16/25

Court: Federal Fiscal Court

File number: III R 16/25

Decision of: 25.09.2025

Published on: 22.01.2026

Senate: Third 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.

trade tax

Kein Gewerbeertrag einer GmbH aus der Veräußerung ihres Mitunternehmeranteils an einer Projektgesellschaft – III R 38/22

Court: Federal Fiscal Court

File number: III R 38/22

Decision of: 11.12.2025

Published on: 09.04.2026

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.

trade tax

Teilweise inhaltsgleich mit BFH-Urteil vom 15.01.2026  III R 28/24 – Zur gewerbesteuerlichen Hinzurechnung von Mieten für Unterkünfte bei einem Personaldienstleistungsunternehmen – III R 3/23

Court: Federal Fiscal Court

File number: III R 3/23

Decision of: 15.01.2026

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.