{"status":"available","ecli":"ECLI:DE:FGK:2008:0320.15K409.04.00","court":"Finanzgericht Köln","senate":"15. Senat","decided":"2008-03-20","aktenzeichen":"15 K 409/04","doktyp":"Urteil","leitsatz":null,"text_plain":"Die Klage wird abgewiesen.\n\nDie Kosten des Rechtsstreits tragen der Kläger zu 70 % und der Beklagte zu \n\n30 %.","source":null,"source_url":null,"url":"https://recht.nulegal.eu/rechtsprechung/fg-koeln/2008-03-20/15-k-409-04","cited_norms":[],"authoritative_source":null,"attribution":null,"source_info":{"name":"nu:legal Deutsches Recht","operator":"Nulegal GmbH","terms":"https://recht.nulegal.eu/nutzungsbedingungen","attribution":"Source: nu:legal – recht.nulegal.eu","license_url":"https://recht.nulegal.eu/license","url":"https://recht.nulegal.eu/rechtsprechung/fg-koeln/2008-03-20/15-k-409-04","retrieved":"2026-10-28 15:55:56.492329+00:00"},"card":{"id":"fg-koeln/2008-03-20/15-k-409-04","court":"FG Köln","court_id":"fg-koeln","court_as_stated":"Finanzgericht Köln","panel":"15. Senat","date":"2008-03-20","dockets":["15 K 409/04"],"decision_type":"Urteil","ecli":"ECLI:DE:FGK:2008:0320.15K409.04.00","ids":{"ecli":"ECLI:DE:FGK:2008:0320.15K409.04.00"},"cite_as":"FG Köln, Urteil vom 20.03.2008 – 15 K 409/04","url":"https://recht.nulegal.eu/rechtsprechung/fg-koeln/2008-03-20/15-k-409-04","headnotes":[],"leitsatz_status":"not_captured","tenor":null,"tenor_status":"not_marked","cited_norms":[],"cited_norms_basis":"extracted_from_text","normenkette":null,"proceeding":{"entries":[],"has_records":false,"note":"No Verfahrensgang record names this decision. That says nothing about whether earlier or later decisions exist."},"fundstellen":[],"provenance":{"source":null,"source_url":null,"retrieved_at":"2026-10-28T15:55:56.492329+00:00","text_quality":"native","attribution":null},"ai_summary":null,"ai_summary_available":false}}