21 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

“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

Vorsteuervergütungsverfahren bei Anzahlungsrechnungen – V R 6/23

Court: Federal Fiscal Court

File number: V R 6/23

Decision of: 12.12.2024

Published on: 13.03.2025

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

Umsatzsteuer bei der Verwaltung “unselbständiger Stiftungen” – V R 13/22

Court: Federal Fiscal Court

File number: V R 13/22

Decision of: 05.12.2024

Published on: 08.05.2025

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

Persönliches Budget und Umsatzsteuerfreiheit – V R 1/22

Court: Federal Fiscal Court

File number: V R 1/22

Decision of: 19.12.2024

Published on: 15.05.2025

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

Vermietung kein Vorstufenumsatz für die Seeschifffahrt (§ 8 Abs. 1 Nr. 5 des Umsatzsteuergesetzes –UStG–) – V R 12/23

Court: Federal Fiscal Court

File number: V R 12/23

Decision of: 19.12.2024

Published on: 15.05.2025

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

Umsatzsteuerpflicht der Schutzmaskenpauschale – V R 24/23

Court: Federal Fiscal Court

File number: V R 24/23

Decision of: 06.02.2025

Published on: 05.06.2025

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

Rechnungsanforderungen für den Vorsteuerabzug – V B 61/23

Court: Federal Fiscal Court

File number: V B 61/23

Decision of: 30.05.2025

Published on: 20.06.2025

Senate: Fifth 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.