89 Entscheidungen gefunden

Income tax

Übertragung stiller Reserven aus Rücklage nach § 6b Abs. 3 EStG auf Wirtschaftsgüter einer KGaA – IV R 21/23

Court: Federal Fiscal Court

File number: IV R 21/23

Decision of: 21.05.2026

Published on: 17.09.2026

Senate: Fourth 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

Zur Vollstreckung eines auf Auskunftserteilung gerichteten Urteils – IV B 15/26

Court: Federal Fiscal Court

File number: IV B 15/26

Decision of: 04.08.2026

Published on: 20.08.2026

Senate: Fourth 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

Zum Wegfall des Verlustabzugs gemäß § 10a GewStG infolge des Todes eines Mitunternehmers – IV R 14/24

Court: Federal Fiscal Court

File number: IV R 14/24

Decision of: 10.06.2026

Published on: 20.08.2026

Senate: Fourth 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

Agenturtätigkeit einer inländischen KG als unselbständiger Teil des Schifffahrtsbetriebs des abkommensberechtigten Mitunternehmers – IV R 32/23

Court: Federal Fiscal Court

File number: IV R 32/23

Decision of: 11.06.2026

Published on: 06.08.2026

Senate: Fourth 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.

Income tax

Auslegung des in § 4i Satz 1 EStG normierten Abzugsverbots – Niederländische Gruppenbesteuerung vom Tatbestand dieser Norm erfasst – IV R 36/23

Court: Federal Fiscal Court

File number: IV R 36/23

Decision of: 11.06.2026

Published on: 06.08.2026

Senate: Fourth 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.

Tax Code

Buchwertantrag nach § 3 Abs. 2 UmwStG; Verfassungsmäßigkeit des § 4 Abs. 6 UmwStG; Richtigstellungsbescheid – IV R 3/23

Court: Federal Fiscal Court

File number: IV R 3/23

Decision of: 28.05.2026

Published on: 23.07.2026

Senate: Fourth 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

Rüge materieller Rechtsanwendungsfehler – IV B 91/13

Court: Federal Fiscal Court

File number: IV B 91/13

Decision of: 21.08.2014

Published on: 20.06.2024

Senate: Fourth 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

Isolierte Aufhebung eines Wirkhinweises – IV R 19/21

Court: Federal Fiscal Court

File number: IV R 19/21

Decision of: 24.04.2024

Published on: 25.07.2024

Senate: Fourth 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.

Accounting

Rückstellung für Altersfreizeit – IV R 22/22

Court: Federal Fiscal Court

File number: IV R 22/22

Decision of: 05.06.2024

Published on: 25.07.2024

Senate: Fourth 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

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 11.04.2024  IV R 18/21 – Kraftfahrzeugsteuer als Masseverbindlichkeit – IV R 16/21

Court: Federal Fiscal Court

File number: IV R 16/21

Decision of: 11.04.2024

Published on: 01.08.2024

Senate: Fourth 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.