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Other

Zur Revision einer bereits während des Klageverfahrens vollbeendeten Personengesellschaft – VIII R 27/23

Court: Federal Fiscal Court

File number: VIII R 27/23

Decision of: 21.04.2026

Published on: 10.09.2026

Senate: VIII 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

Bindungswirkung rechtskräftiger Urteile über die Nichtigkeit von Steuerbescheiden – VIII B 51/25

Court: Federal Fiscal Court

File number: VIII B 51/25

Decision of: 11.08.2026

Published on: 27.08.2026

Senate: VIII 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.

Corporate tax

Maßgeblichkeit der Festsetzungsverjährung für die Erteilung eines Freistellungsbescheids gemäß § 32 Abs. 5 Satz 6 KStG – VIII R 38/23

Court: Federal Fiscal Court

File number: VIII R 38/23

Decision of: 23.06.2026

Published on: 27.08.2026

Senate: VIII 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

Gesamtergebnis des Verfahrens – VIII B 80/25

Court: Federal Fiscal Court

File number: VIII B 80/25

Decision of: 30.07.2026

Published on: 13.08.2026

Senate: VIII 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

Niederlegung eines Mandats durch den Prozessbevollmächtigten zur Unzeit – VIII B 47, 48/25

Court: Federal Fiscal Court

File number: VIII B 47, 48/25

Decision of: 28.07.2026

Published on: 13.08.2026

Senate: VIII 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

Keine gesonderte und einheitliche Feststellung von Besteuerungsgrundlagen bei einer Unterbeteiligung an einem Kapitalgesellschaftsanteil – VIII R 33/24

Court: Federal Fiscal Court

File number: VIII R 33/24

Decision of: 19.05.2026

Published on: 06.08.2026

Senate: VIII 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

Auslegung von Feststellungserklärungen und zivilrechtlicher Vollmachten zur Bestimmung der Reichweite einer Empfangsvollmacht – VIII B 32/23

Court: Federal Fiscal Court

File number: VIII B 32/23

Decision of: 04.06.2024

Published on: 20.06.2024

Senate: VIII 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

Tätigkeit eines staatlich anerkannten Sozialpädagogen im Bereich der Eingliederungshilfe ist keine sonstige selbständige Tätigkeit – VIII B 7/23

Court: Federal Fiscal Court

File number: VIII B 7/23

Decision of: 04.06.2024

Published on: 20.06.2024

Senate: VIII 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

Verspätungszuschlag nach § 152 Abs. 2 AO – VIII B 121/22

Court: Federal Fiscal Court

File number: VIII B 121/22

Decision of: 04.06.2024

Published on: 20.06.2024

Senate: VIII 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

Zulassung der Revision bei vermeintlich fehlerhafter Ablehnung der Gewinnerzielungsabsicht durch das FG – VIII B 37/23

Court: Federal Fiscal Court

File number: VIII B 37/23

Decision of: 04.06.2024

Published on: 27.06.2024

Senate: VIII 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.