What is 69 and 89

  • BFH, August 12, 2004 - V R 18/02

    Tax exemption according to § 4 No. 14 UStG for foot reflexology masseur - rejection of ...

    The setting of the sales tax in accordance with the statutory provisions and the different setting for reasons of equity in accordance with Section 163 AO 1977 are two administrative acts that are to be carried out in two separate, albeit possibly simultaneous, procedures (see e.g. BFH decisions of January 21, 2002 VIII B 202/02, not published; from July 8, 1998 IB 111/97, BFHE 186, 313, BStBl II 1998, 702; from August 22, 1990 I R 69/89, BFHE 162, 263; ... von Groll in Hübschmann / Hepp / Spitaler, tax code-tax court order, § 163 AO 1977 margin no. 145 f., With further references).
  • BFH, January 24, 2001 - I R 100/99

    Income Tax Liability - Hong Kong - Residence - Abroad

    Insofar as the statutory taxation would lead to an unreasonable burden especially for the plaintiffs, this could at best be taken into account by an equity measure; However, there is no decision on such in the present proceedings (Senate judgment of August 22, 1990 I R 69/89, BFHE 162, 263, BStBl II 1991, 38, 39).
  • BFH, April 9th, 1991 - IX R 78/88

    1. No other shareholders need to be invited in the event of a dispute about whether ...

    The same applies to the free usufruct of a typical silent partnership (BFH judgment of August 22, 1990 I R 69/89, BFHE 162, 263, BStBl II 1991, 38).
  • FG Münster, November 27, 2019 - 13 K 2902/19

    A permanent overpayer certificate may also be issued to indirect creditors

    According to the established case law of the BFH, the in VI. Part of the EStG, the term `` creditor of investment income '' is not to be understood in terms of civil law, but is a specific term under tax law (see BFH rulings of August 22, 1990 I R 69/89, BFHE 162, 263; from November 9, 1994 I R 5/94, BStBl II 1995, 255; from 15.3.1995 I R 82/93, BFHE 177, 257; FG-Hamburg, judgment of October 19, 2017 2 K 57/17, EFG 2018, 130; FG Saxony-Anhalt, judgment of May 30, 2013 6 K 1103/12, juris).

    It does not matter who is entitled to the capital income under civil law, but who generates income from the capital income in the tax law sense and at whose expense the capital gains tax is to be withheld and paid (see BFH rulings of August 22, 1990 I R 69/89, BFHE 162, 263; from November 9, 1994 I R 5/94, BStBl II 1995, 255; from 15.3.1995 I R 82/93, BFHE 177, 257; FG-Hamburg, judgment of October 19, 2017 2 K 57/17, EFG 2018, 130).

    The systematic position of Section 44a (5) EStG in VI. Part of the EStG, which regulates the collection of income tax, wage tax and capital gains tax (see BFH judgment of August 22, 1990 I R 69/89, BFHE 162, 263; dated November 9, 1994 I R 5/94, BStBl II 1995, 255).

    In this respect, it has the same function as the concept of employee in the wage tax deduction procedure and the concept of creditor with limited tax liability within the meaning of Section 50a EStG (see BFH rulings of August 22, 1990 I R 69/89, BFHE 162, 263; dated November 9, 1994 I R 5/94, BStBl II 1995, 255).

  • BFH, March 29, 2001 - IV R 71/99

    Free transfer of investment income

    According to the established case law of the BFH, the fact of generating income from capital assets (here in accordance with Section 20 (1) EStG) is fulfilled by anyone who allows capital assets to be used in their own name and for their own account in return for payment (see, for example, resolution of the Grand Senate of 29. November 1982 GrS 1/81, BFHE 137, 433, BStBl II 1983, 272; also BFH rulings of August 22, 1990 I R 69/89, BFHE 162, 263, BStBl II 1991, 38, and from November 26, 1997 X R 114/94, BFHE 184, 554, BStBl II 1998, 190).

    It does not matter who is the creditor of the investment income in terms of civil law (e.g. due to an assignment in accordance with Section 398 of the Civil Code - BGB - or due to an usufruct appointment in accordance with Section 1068 BGB), but rather who is the creditor of the investment income in terms of tax law according to Section 2 Para . 1 EStG achieved (BFH judgment in BFHE 162, 263, BStBl II 1991, 38).

  • BFH, April 30, 1991 - VIII R 38/87

    Also in the relationship between the heir to the contract and the recipient of the gift, the attribution of ...

    Income from capital assets is obtained by those who allow capital assets to be used in return for payment (constant case law of the BFH, e.g. judgments of April 24, 1990 VIII R 170/83, BFHE 160, 256, BStBl II 1990, 539; of August 22, 1990 I R 69/89, BFHE 162, 263, BStBl II 1991, 38).

    The 1st Senate of the BFH correctly stated in BFHE 162, 263, BStBl II 1991, 38 from the fact that the transfer of use is usually based on a legal relationship.

  • FG Düsseldorf, February 15, 2000 - 14 K 7410/96

    Income tax 1991; Capital assets; Conditional usufruct; Debt interest as ...

    However, it corresponds to the constant jurisprudence of the BFH that income from capital assets is to be attributed to those who meet the criteria of generating income from capital assets (see Grand Senate, decision of November 29, 1982 GrS 1/81, BFHE 137, 433, 438 , BStBl II 1983, 272, 274; judgment of October 12, 1982 VIII R 72/79, BFHE 137, 157, BStBl II 1983, 128, 129) or the capital assets (in one's own name and for one's own account) for a fee Usage (judgments, BFHE 121, 53, BStBl II 1977, 115; from March 9, 1982 VIII R 160/81, BFHE 136, 72, BStBl II 1982, 540, 541; from December 18, 1986 IR 52/83, BFHE 149, 440, 445, BStBl II 1988, 521, 524; from April 24, 1990 VIII R 170/83, BFHE 160, 256, BStBl II 1990, 539, 541; from August 22, 1990 I R 69/89, BFHE 162, 263 , BStBl II 1991, 38, 39; from April 30, 1991 VIII R 38/87, BFHE 164, 357, BStBl II 1991, 574; BFHE 184, 554, BStBl II 1998, 190, 191; of July 8, 1998 I R 112/97, BFHE 186, 496, BStBl II 1999, 123).

    This is the person who has the legal and actual power to use the capital assets named in Section 20 (1) No. 1 to 7 EStG for a fee for a period of time (BFH judgment, BFHE 162, 263 , BStBl II 1991, 38, 39).

    FG, EFG 1980, 482, 483; in the result the same view: Ehlers, usufruct, 2nd edition, marginal numbers 203 f., 206; Milatz, German Tax Law - DStR - 1999, 137, 140; Jansen in Herrmann / Heuer / Raupach, EStG § 20 marginal number 59; Heinicke in Schmidt, EStG § 20 Rn. 21; BFH judgment of June 8, 1977 II R 79/69, BFHE 128, 72, BStBl II 1979, 562 - on the usufructuary legacy of capital assets; a. A. Wassermeyer in Kirchhof / Söhn EStG § 20, marginal number B 49, 51; Conradi in Littmann / Bitz / Hellwig, EStG § 20 marginal number 28; Stuhrmann in Blümich, EStG § 20 Rn 42 f .; on the usufruct of capital assets: BFH judgment, BFHE 162, 263 , BStBl II 1991, 38, 39; on the usufruct of a property: BFH judgment of September 28, 1993 IX R 156/88, BFHE 172, 439, BStBl II 1994, 319).

  • BFH, 11/26/1997 - X R 114/94

    Income allocation when a donation is made

  • BFH, July 8th, 1998 - I B 111/97

    Preliminary tax assessment

  • BFH, July 8th, 1998 - I R 112/97

    Extended restricted income tax liability according to § 2 AStG

  • FG Münster, January 14, 2003 - 7 K 2638/00

    Attribution of usufructuary free of charge to ...

  • BFH, November 9th, 1994 - I R 5/94

    1. The creditors of the investment income received from a KG are the co-entrepreneurs (§ ...

  • BFH, 03/15/1995 - I R 82/93

    Interest Income - Bankruptcy Estate

  • FG Hamburg, October 19, 2017 - 2 K 57/17

    Legality of an additional notification of capital gains tax

  • Lower Saxony FG, July 1, 2004 - 16 K 116/01

    Significance of the civil legal term child for the tax ...

  • BFH, August 26, 1993 - I R 44/92

    Other remuneration of the Hapimag shareholders

  • BFH, December 17, 1997 - I R 30/97

    Tax effects of the transferability of a profit claim even before ...

  • BFH, December 5th, 1990 - I R 94/88

    Income generation from business relationships - profit income - ...

  • FG Münster, May 16, 2013 - 2 K 577/11

    Attribution, usufruct, surrogate

  • FG Hamburg, November 13, 2003 - V 113/99

    Income tax: attribution of income from capital assets

  • BFH, January 21, 2003 - VIII B 202/02

    Binding effect of a firm that refuses to grant child benefit ...

  • FG Nuremberg, January 19, 2006 - VII 338/01

    Allocation of interest from a securities account in Austria

  • BFH, April 28, 2004 - II B 64/03

    Different tax assessment for reasons of equity; Unconstitutionality of ...

  • FG Baden-Württemberg, May 8th, 2020 - 10 K 3041/19

    Concealed deposit through allocation of interest claims from securities without ...

  • FG Baden-Württemberg, December 13, 2001 - 14 K 210/97

    Allocation of income from capital assets in the case of grant or ...

  • BFH, 03/15/1995 - I R 81/93

    Withholding tax on capital gains in the event of bankruptcy of an OHG

  • Lower Saxony District Court, 04.10.2005 - 13 K 31/03

    Taxation of Foreign Investment Income - Requirements for Fiduciary Relationship

  • Lower Saxony Regional Court, June 12, 2003 - 11 K 188/98

    Requirements for proof of tax-reducing expenses and a ...

  • FG Schleswig-Holstein, 26.09.1996 - V 373/96

    Loan agreement between KG and children of the general partner

  • FG Baden-Württemberg, May 11, 2010 - 5 K 1141/08

    Allocation of capital income to a lawyer in the absence of evidence of a ...

  • BFH, December 5th, 1990 - I R 28/90

    Consideration of income from business relationships abroad with a ...

  • FG Rhineland-Palatinate, March 5th, 1999 - 3 K 1381/96

    Assertion of the loan costs for the partial financing of a guarantee as ...

  • FG Cologne, May 12, 1999 - 1 K 1996/97

    Income from capital assets; Allocation of foundation assets and from this ...

  • FG Munich, December 4th, 1996 - 1 K 3607/93

    Inducement of debt interest through a rental relationship; Tax-reducing ...