1,094 Entscheidungen gefunden

Other

Fine imposed on a witness who fails to appear without excuse – VI B 45/26

Court: Federal Fiscal Court

File number: VI B 45/26

Decision of: 30.09.2026

Published on: 15.10.2026

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.

Corporate tax

Keine widerstreitende Steuerfestsetzung nach § 174 Abs. 1 Satz 1 AO bei Festsetzung von Schenkungsteuer für eine verdeckte Gewinnausschüttung und Grunderwerbsteuer – II R 11/24

Court: Federal Fiscal Court

File number: II R 11/24

Decision of: 29.07.2026

Published on: 15.10.2026

Senate: Second 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

Verlängerung der für beratene Steuerpflichtige geltenden Steuererklärungsfrist – X B 121/25

Court: Federal Fiscal Court

File number: X B 121/25

Decision of: 18.09.2026

Published on: 08.10.2026

Senate: 10th 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

Rechtliches Gehör – Obliegenheit eines Verfahrensbeteiligten – X S 17/26 (PKH)

Court: Federal Fiscal Court

File number: X S 17/26 (PKH)

Decision of: 21.09.2026

Published on: 08.10.2026

Senate: 10th 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 grundsätzliche Bedeutung der Rechtssache bei nicht klärbarer Rechtsfrage – Die Entscheidung ist aufgrund einer Anfrage zur Veröffentlichung bestimmt worden. – V B 89/25

Court: Federal Fiscal Court

File number: V B 89/25

Decision of: 17.08.2026

Published on: 08.10.2026

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

Organschaft und finanzielle Eingliederung – V R 36/24

Court: Federal Fiscal Court

File number: V R 36/24

Decision of: 02.07.2026

Published on: 08.10.2026

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

Betriebsausgabenabzug des Insolvenzschuldners für die Vergütung des Insolvenzverwalters – III R 35/23

Court: Federal Fiscal Court

File number: III R 35/23

Decision of: 25.06.2026

Published on: 08.10.2026

Senate: Third 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.

Child benefit

Berechnung des Differenzkindergeldes unter Anrechnung von in der Schweiz gezahlten Familienleistungen – III R 37/23

Court: Federal Fiscal Court

File number: III R 37/23

Decision of: 09.07.2026

Published on: 08.10.2026

Senate: Third 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

Zurechnung der Vorbesitzzeit nach Aufspaltung einer Gesellschaft für Zwecke des § 6a GrEStG – II R 5/23

Court: Federal Fiscal Court

File number: II R 5/23

Decision of: 29.07.2026

Published on: 08.10.2026

Senate: Second 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.

Inheritance and gift tax

Bestimmung des Werts eines Kommanditanteils mit negativem Kapitalkonto für Zwecke der Schenkungsteuer – II R 15/23

Court: Federal Fiscal Court

File number: II R 15/23

Decision of: 29.07.2026

Published on: 08.10.2026

Senate: Second 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.