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VIII R 28/16 ECLI:DE:BFH:2021:B.250321.VIIIR28.16.0 Generato dall'IA

Tax treatment of a non-appealable profit distribution resolution as a distribution under § 20 Abs. 2a EStG

Numero d'incarto VIII R 28/16
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio struck_off
Spese processuali a carico del ricorrente / reclamante
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Court of Finance (BFH) ordered the proceedings discontinued because the defendant, with the plaintiffs’ consent, withdrew its appeal against the Cologne Finance Court’s judgment of September 14, 2016, leaving the lower court’s decision in force, while the defendant was ordered to bear the costs of the appellate procedure. The dispute concerned the tax treatment of a corporate resolution on profit distribution that was deemed to violate the company’s articles of association but was not subject to judicial challenge, specifically regarding whether it qualified as a profit distribution resolution under § 20 Abs. 2a (now § 20 Abs. 5) of the German Income Tax Act. The procedural outcome was governed by §§ 125 Abs. 1, 121 Satz 1 in conjunction with § 72 Abs. 2 Satz 2 of the Fiscal Court Procedure Act (Finanzgerichtsordnung), which permit the dismissal of a case upon withdrawal of the appeal with the opposing party's consent.

Regesto Legislator

Generato dall'IA

§ 20 Abs. 5 EStG, § 143 Abs. 1, § 136 Abs. 2 der Finanzgerichtsordnung, § 139 Abs. 4 der Finanzgerichtsordnung; Tax treatment of a non-appealable profit distribution resolution as a distribution under § 20 Abs. 2a EStG: The dispute concerned the tax treatment of a corporate resolution on profit distribution that was deemed to violate the company’s articles of association but was not subject to judicial challenge, specifically regarding whether it qualified as a profit distribution resolution under § 20 Abs. 2a (now § 20 Abs. 5) of the German Income Tax Act. The procedural outcome was governed by §§ 125 Abs. 1, 121 Satz 1 in conjunction with § 72 Abs. 2 Satz 2 of the Fiscal Court Procedure Act (Finanzgerichtsordnung), which permit the dismissal of a case upon withdrawal of the appeal with the opposing party's consent.

Parole chiave

Generato dall'IA
procedura fiscale imposta sull'utile finzione di ritiro decisioni incidentali procedura di revisione costo di distribuzione

Disposizioni normative citate

Generato dall'IA
§ 20 Abs. 5 EStG
2a EStG (jetzt § 20 Abs. 5 EStG))
§ 143 Abs. 1, § 136 Abs. 2 der Finanzgerichtsordnung
Legal basis for the allocation of court costs to the defendant.
§ 139 Abs. 4 der Finanzgerichtsordnung
Legal basis for the non-recoverability of the ancillary party's extra-judicial costs.
Generato dall'IA
I B 169/13
Admissibility of revision on hidden profit distributions to related companies and statutory assignment of claims outside enforcement proceedings
IX R 17/18
Wiedereinsetzung in den vorigen Stand: Organisationsverschulden bei Versäumung der Revisionsbegründungsfrist
I R 31/19
Qualification of profit distribution without formal shareholder resolution as non-ordinary distribution under old Corporate Tax Act
I S 23/13 (PKH)
Standstill of personal liability for misuse of funds upon revocation of corporate tax-exempt status
VIII R 20/20
Taxable effect of valid, one-off inconsistent advance profit distribution resolutions under § 20 EStG and § 42 AO

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
§ 125 Abs. 1, § 121 Satz 1 i.V.m. § 72 Abs. 2 Satz 2 der Finanzgerichtsordnung

Procedural basis for discontinuing the proceedings following the withdrawal of the revision with the consent of the opposing party.

§ 143 Abs. 1, § 136 Abs. 2 der Finanzgerichtsordnung

Legal basis for the allocation of court costs to the defendant.

§ 139 Abs. 4 der Finanzgerichtsordnung

Legal basis for the non-recoverability of the ancillary party's extra-judicial costs.

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Testo completo

(Behandlung eines satzungswidrigen, nicht anfechtbaren Gewinnverteilungsbeschlusses als Gewinnverteilungsbeschluss i.S. des § 20 Abs. 2a EStG (jetzt § 20 Abs. 5 EStG))

[LEITSATZ]

NV: Das Verfahren wird eingestellt, nachdem der Beklagte mit Einwilligung der Kläger die Revision gegen das Urteil des FG Köln vom 14.09.2016 - 9 K 1560/14 zurückgenommen hat.

[TENOR]

Das Verfahren wird eingestellt, nachdem der Beklagte mit Einwilligung der Kläger die Revision gegen das Urteil des Finanzgerichts Köln vom 14.09.2016 - 9 K 1560/14 zurückgenommen hat (§ 125 Abs. 1, § 121 Satz 1 i.V.m. § 72 Abs. 2 Satz 2 der Finanzgerichtsordnung).

Die Kosten des Revisionsverfahrens hat der Beklagte zu tragen (§ 143 Abs. 1, § 136 Abs. 2 der Finanzgerichtsordnung). Die außergerichtlichen Kosten der Beigeladenen sind nicht erstattungsfähig (§ 139 Abs. 4 der Finanzgerichtsordnung).