132 Entscheidungen gefunden

Other

Darlegungsanforderungen bei Verletzung rechtlichen Gehörs – V B 79/25

Court: Federal Fiscal Court

File number: V B 79/25

Decision of: 31.08.2026

Published on: 17.09.2026

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.

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.

Accounting

Ist-Besteuerung und Betriebsvermögensvergleich – V R 16/24

Court: Federal Fiscal Court

File number: V R 16/24

Decision of: 16.04.2026

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

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.

Tax Code

Zur Bezeichnung des angefochtenen Verwaltungsakts bei Einlegung eines Einspruchs – Die Entscheidung wurde nachträglich aufgrund einer Anfrage zur Veröffentlichung bestimmt – V B 26/21

Court: Federal Fiscal Court

File number: V B 26/21

Decision of: 09.11.2021

Published on: 20.08.2026

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.

Other

EuGH-Vorlage zu dem Erfordernis einer personellen und technischen Ausstattung einer festen Niederlassung – V R 12/24

Court: Federal Fiscal Court

File number: V R 12/24

Decision of: 07.05.2026

Published on: 13.08.2026

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.

Other

Fehlende Leistungserbringung bei bloßer Hin- und Zurückberechnung einer Kostenpauschale für vergünstigte Kantinennutzung – V R 1/25

Court: Federal Fiscal Court

File number: V R 1/25

Decision of: 16.04.2026

Published on: 13.08.2026

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.

Other

Steuerpflichtige Vermittlungsleistungen – V R 4/22

Court: Federal Fiscal Court

File number: V R 4/22

Decision of: 18.01.2024

Published on: 20.06.2024

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

“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.