84 Entscheidungen gefunden

Accounting

Einkünftekorrekturen bei Teilwertabschreibungen auf Darlehensforderungen – I R 29/22

Court: Federal Fiscal Court

File number: I R 29/22

Decision of: 06.05.2026

Published on: 20.08.2026

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.

Other

Annahme der privaten Nutzung eines Dienstwagens durch den Allein-Gesellschaftergeschäftsführer auch bei ausdrücklichem Nutzungsverbot – Revisionsbegründung bei Geltendmachung einer Verletzung von Bundesrecht durch das angefochtene Urteil – Die Entscheidung wurde aufgrund einer Anfrage zur Veröffentlichung bestimmt – I R 33/23

Court: Federal Fiscal Court

File number: I R 33/23

Decision of: 17.12.2025

Published on: 20.08.2026

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.

Other

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 24.06.2026 I R 57/23 – Abkommensrechtliche Sperrwirkung für formellen Fremdvergleich – I R 56/23

Court: Federal Fiscal Court

File number: I R 56/23

Decision of: 24.06.2026

Published on: 20.08.2026

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.

Other

Abkommensrechtliche Sperrwirkung für formellen Fremdvergleich – I R 57/23

Court: Federal Fiscal Court

File number: I R 57/23

Decision of: 24.06.2026

Published on: 20.08.2026

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.

Other

Besteuerung des Abwicklungs- beziehungsweise Insolvenzzeitraums bei Kapitalgesellschaften – I R 21/25 (I R 36/18)

Court: Federal Fiscal Court

File number: I R 21/25 (I R 36/18)

Decision of: 15.04.2026

Published on: 13.08.2026

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.

Other

Billigkeitsmaßnahmen im Rahmen der Mindestbesteuerung – I R 20/25 (I R 59/12)

Court: Federal Fiscal Court

File number: I R 20/25 (I R 59/12)

Decision of: 15.04.2026

Published on: 13.08.2026

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.

Accounting

Ansatzvoraussetzungen für eine Pensionsrückstellung; vGA – I R 29/21

Court: Federal Fiscal Court

File number: I R 29/21

Decision of: 28.02.2024

Published on: 06.06.2024

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.

Corporate tax

Zum wirtschaftlich einheitlichen Erwerb nach § 8b Abs. 4 Satz 6 KStG – I R 30/21

Court: Federal Fiscal Court

File number: I R 30/21

Decision of: 13.03.2024

Published on: 13.06.2024

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.

trade tax

Verfassungsmäßigkeit der Geltung des § 8 Nr. 5 GewStG für Auslandsdividenden aus Streubesitz im Erhebungszeitraum 2001 – I R 36/23 (I R 5/18)

Court: Federal Fiscal Court

File number: I R 36/23 (I R 5/18)

Decision of: 07.02.2024

Published on: 13.06.2024

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.

Other

Bindung des FG an einen Beschluss des zuständigen AG zur Bestellung eines Nachtragsliquidators – I B 25/23

Court: Federal Fiscal Court

File number: I B 25/23

Decision of: 20.03.2024

Published on: 27.06.2024

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.