18 Entscheidungen gefunden

Real estate transfer tax

Grunderwerbsteuer bei Grundstückserwerb im Umlegungsverfahren – II R 4/22

Court: Federal Fiscal Court

File number: II R 4/22

Decision of: 15.05.2024

Published on: 01.08.2024

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.

Real estate transfer tax

Grunderwerbsteuer bei Erwerb von Gesellschaftsanteilen durch einen Treuhänder – II R 34/21

Court: Federal Fiscal Court

File number: II R 34/21

Decision of: 10.04.2024

Published on: 22.08.2024

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.

Real estate transfer tax

Teilweise Parallelentscheidung zu BFH-Urteil vom 10.07.2024 – II R 3/22: Bemessungsgrundlage der Grunderwerbsteuer bei Verlängerung eines Erbbaurechts – II R 36/23

Court: Federal Fiscal Court

File number: II R 36/23

Decision of: 10.07.2024

Published on: 10.10.2024

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.

Real estate transfer tax

Bemessungsgrundlage der Grunderwerbsteuer bei Verlängerung eines Erbbaurechts – II R 3/22

Court: Federal Fiscal Court

File number: II R 3/22

Decision of: 10.07.2024

Published on: 10.10.2024

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.

Real estate transfer tax

Keine Grunderwerbsteuerbefreiung bei der Aufhebung einer Wohnungseigentümergemeinschaft – II R 30/21

Court: Federal Fiscal Court

File number: II R 30/21

Decision of: 31.07.2024

Published on: 05.12.2024

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.

Real estate transfer tax

Grunderwerbsteuer beim Erwerb von Gesellschaftsanteilen durch einen Treuhänder; Aufnahme des Insolvenzverfahrens durch den Insolvenzverwalter – II R 29/21

Court: Federal Fiscal Court

File number: II R 29/21

Decision of: 20.11.2024

Published on: 03.04.2025

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.

Real estate transfer tax

Aussetzung der Vollziehung eines Grunderwerbsteuerbescheids; Verlängerung der Nachbehaltensfrist – II B 54/24 (AdV)

Court: Federal Fiscal Court

File number: II B 54/24 (AdV)

Decision of: 10.04.2025

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.

Real estate transfer tax

Zweimalige Festsetzung von Grunderwerbsteuer für den Erwerb von Gesellschaftsanteilen beim Auseinanderfallen von sogenanntem Signing und Closing – II B 13/25 (AdV)

Court: Federal Fiscal Court

File number: II B 13/25 (AdV)

Decision of: 09.07.2025

Published on: 31.07.2025

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.

Real estate transfer tax

Zweimalige Festsetzung von Grunderwerbsteuer für den Erwerb von Gesellschaftsanteilen beim Auseinanderfallen von sogenanntem Signing und Closing – II B 23/25 (AdV)

Court: Federal Fiscal Court

File number: II B 23/25 (AdV)

Decision of: 16.09.2025

Published on: 02.10.2025

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.

Real estate transfer tax

Zahlung für Übernahme eines Ökokontos als Teil der grunderwerbsteuerrechtlichen Bemessungsgrundlage – II R 47/22

Court: Federal Fiscal Court

File number: II R 47/22

Decision of: 04.06.2025

Published on: 30.10.2025

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.