7 Entscheidungen gefunden

Capital gains tax

Teilweise inhaltsgleich mit BFH-Urteil vom 13.03.2024 I R 1/20 – Unionsrechtswidrigkeit der Besteuerung ausländischer Fonds nach dem InvStG 2004 – Verzinsung von unter Verstoß gegen Unionsrecht nicht erstatteter Kapitalertragsteuer – I R 2/20

Court: Federal Fiscal Court

File number: I R 2/20

Decision of: 13.03.2024

Published on: 22.08.2024

Senate: First 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.

Capital gains tax

Unionsrechtswidrigkeit der Besteuerung ausländischer Fonds nach dem InvStG 2004 – Verzinsung von unter Verstoß gegen Unionsrecht nicht erstatteter Kapitalertragsteuer – I R 1/20

Court: Federal Fiscal Court

File number: I R 1/20

Decision of: 13.03.2024

Published on: 22.08.2024

Senate: First 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.

Capital gains tax

Überprüfung eines rechtsgrundlosen Kapitalertragsteuereinbehalts – VIII R 20/22

Court: Federal Fiscal Court

File number: VIII R 20/22

Decision of: 22.05.2024

Published on: 12.09.2024

Senate: VIII 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.

Capital gains tax

Vorteilsminderung bei der 1 %-Regelung – Prozesszinsen als Kapitaleinkünfte – VIII R 32/20

Court: Federal Fiscal Court

File number: VIII R 32/20

Decision of: 18.06.2024

Published on: 14.11.2024

Senate: VIII 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.

Capital gains tax

Inanspruchnahme des Trägers eines wirtschaftlichen Geschäftsbe­triebs für nicht einbehaltene und abgeführte Kapitalertragsteuer – VIII R 24/23

Court: Federal Fiscal Court

File number: VIII R 24/23

Decision of: 11.12.2024

Published on: 20.03.2025

Senate: VIII 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.

Capital gains tax

Erstattung von Kapitalertragsteuer an japanische Mutterkapitalgesellschaften – VIII R 21/22

Court: Federal Fiscal Court

File number: VIII R 21/22

Decision of: 03.06.2025

Published on: 07.08.2025

Senate: VIII 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.

Capital gains tax

Zuordnung von Vergütungen aus einem obligatorischen Arbeitnehmer-Genussrecht zu den Kapitaleinkünften – VIII R 14/23

Court: Federal Fiscal Court

File number: VIII R 14/23

Decision of: 21.10.2025

Published on: 22.01.2026

Senate: VIII 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.