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.


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