81 Entscheidungen gefunden

Other

Besteuerung der Energiepreispauschale bei Arbeitnehmern ist verfassungsgemäß – VI R 15/24

Court: Federal Fiscal Court

File number: VI R 15/24

Decision of: 11.06.2026

Published on: 10.09.2026

Senate: Sixth 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

Verlustausgleichsbeschränkung für Verluste aus gewerblicher Tierzucht/Tierhaltung in § 15 Abs. 4 Satz 1 und 2 EStG verfassungsgemäß – VI R 29/24

Court: Federal Fiscal Court

File number: VI R 29/24

Decision of: 11.06.2026

Published on: 27.08.2026

Senate: Sixth 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

Versorgungsbeginn im Falle der internen Teilung – VI R 19/24

Court: Federal Fiscal Court

File number: VI R 19/24

Decision of: 24.06.2026

Published on: 27.08.2026

Senate: Sixth 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

Das Taggeld der gesetzlichen Schweizer Unfallversicherung unterliegt bei unbeschränkter Steuerpflicht dem Progressionsvorbehalt – VI R 26/24

Court: Federal Fiscal Court

File number: VI R 26/24

Decision of: 24.06.2026

Published on: 20.08.2026

Senate: Sixth 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

Steuerfreie Grundstücksentnahme für die Errichtung einer Betriebsleiterwohnung – VI R 19/23

Court: Federal Fiscal Court

File number: VI R 19/23

Decision of: 07.05.2026

Published on: 06.08.2026

Senate: Sixth 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.

Tax Code

Zur Entkräftung der Bekanntgabevermutung des § 122 Abs. 2 Nr. 1 AO durch den Rechtsnachfolger des Bescheidadressaten – VI R 16/24

Court: Federal Fiscal Court

File number: VI R 16/24

Decision of: 11.06.2026

Published on: 06.08.2026

Senate: Sixth 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

Anforderungen an das sogenannte Schonvermögen der unterhaltenen Person beim Abzug von Unterhaltsleistungen als außergewöhnliche Belastungen – VI R 21/21

Court: Federal Fiscal Court

File number: VI R 21/21

Decision of: 29.02.2024

Published on: 20.06.2024

Senate: Sixth 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

Steuerfreie Zuschläge bei Bereitschaftsdiensten – VI R 1/22

Court: Federal Fiscal Court

File number: VI R 1/22

Decision of: 11.04.2024

Published on: 20.06.2024

Senate: Sixth 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

Zufluss nicht ausgezahlter Tantiemen bei beherrschendem Gesellschafter-Geschäftsführer – VI R 20/22

Court: Federal Fiscal Court

File number: VI R 20/22

Decision of: 05.06.2024

Published on: 04.07.2024

Senate: Sixth 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

Gesellschafter einer land- und forstwirtschaftlich tätigen Gesellschaft als (Mit-)Betriebsinhaber im Sinne des § 51a Abs. 1 Satz 1 Nr. 1 Buchst. a BewG – VI R 6/22

Court: Federal Fiscal Court

File number: VI R 6/22

Decision of: 16.05.2024

Published on: 11.07.2024

Senate: Sixth 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.