52 Entscheidungen gefunden

VAT

Verspätungszuschlag bei Änderung einer Umsatzsteuerfestsetzung im Klageverfahren – V R 35/24

Court: Federal Fiscal Court

File number: V R 35/24

Decision of: 07.05.2026

Published on: 03.09.2026

Senate: Fifth 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.

VAT

Zur Festsetzung eines Verspätungszuschlags zur Umsatzsteuer in Erstattungsfällen – V R 26/24

Court: Federal Fiscal Court

File number: V R 26/24

Decision of: 07.05.2026

Published on: 27.08.2026

Senate: Fifth 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.

VAT

Vorsteuerabzug aus Beratungskosten zur Geltendmachung von Schadensersatz – V R 15/24

Court: Federal Fiscal Court

File number: V R 15/24

Decision of: 07.05.2026

Published on: 30.07.2026

Senate: Fifth 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.

VAT

Umsatzbesteuerung einer “Dinner-Show” innerhalb der zeitlichen Grenzen des § 12 Abs. 2 Nr. 15 UStG – XI B 3/23

Court: Federal Fiscal Court

File number: XI B 3/23

Decision of: 29.05.2024

Published on: 20.06.2024

Senate: XI 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.

VAT

“in camera”-Verfahren (§ 86 Abs. 1 der Finanzgerichtsordnung –FGO–) bei Umsatzsteuersatzermäßigung – V S 15/22

Court: Federal Fiscal Court

File number: V S 15/22

Decision of: 29.05.2024

Published on: 27.06.2024

Senate: Fifth 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.

VAT

Zur umsatzsteuerrechtlichen Behandlung von Zusatzvergütungen für in der Vergangenheit überlassene Urheberrechte – XI R 16/20

Court: Federal Fiscal Court

File number: XI R 16/20

Decision of: 08.05.2024

Published on: 25.07.2024

Senate: XI 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.

VAT

Landeszuweisung aus strukturpolitischen Gründen kein Entgelt von dritter Seite; keine Liebhaberei im Umsatzsteuerrecht; Vorsteuerabzug auch bei Finanzierung der Eingangsleistungen durch Zuschüsse; keine Adressierung von Umsatzsteuerbescheiden an den bgA – XI R 13/21

Court: Federal Fiscal Court

File number: XI R 13/21

Decision of: 17.04.2024

Published on: 29.08.2024

Senate: XI 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.

VAT

Vorsteuerabzug bei Lieferung von Mieterstrom – XI R 8/21

Court: Federal Fiscal Court

File number: XI R 8/21

Decision of: 17.07.2024

Published on: 26.09.2024

Senate: XI 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.

VAT

Entstehung von Zoll und Einfuhrumsatzsteuer im Zusammenhang mit Umstieg im Flugverkehr – VII B 121/22 (AdV)

Court: Federal Fiscal Court

File number: VII B 121/22 (AdV)

Decision of: 16.08.2023

Published on: 05.12.2024

Senate: VII 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.

VAT

Umsatzsteuerbefreiung für Haarwurzeltransplantationen bei Haarausfall (Alopezie) – XI R 17/21

Court: Federal Fiscal Court

File number: XI R 17/21

Decision of: 25.09.2024

Published on: 05.12.2024

Senate: XI 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.