{"status":"available","doknr":"STRE201250392","ecli":null,"court":"BFH","senate":"1. Senat","decided":"2011-11-30","aktenzeichen":"I R 83/10","doktyp":"Beschluss","leitsatz":null,"text_plain":"Bildung von Rückstellungen betreffend rechtlich noch nicht bestehender Verbindlichkeiten","source":null,"source_url":null,"url":"https://recht.nulegal.eu/rechtsprechung/bfh/2011-11-30/i-r-83-10","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/bfh/2011-11-30/i-r-83-10","retrieved":"2026-07-03 20:47:52.786602+00:00"},"card":{"id":"bfh/2011-11-30/i-r-83-10","court":"BFH","court_id":"bfh","court_as_stated":"BFH","panel":"1. Senat","date":"2011-11-30","dockets":["I R 83/10"],"decision_type":"Beschluss","ecli":null,"ids":{"doknr":"STRE201250392","ecli":null},"cite_as":"BFH, Beschluss vom 30.11.2011 – I R 83/10","url":"https://recht.nulegal.eu/rechtsprechung/bfh/2011-11-30/i-r-83-10","headnotes":[{"kind":"titelzeile","author":"dokumentationsstelle","text":"Bildung von Rückstellungen betreffend rechtlich noch nicht bestehender Verbindlichkeiten","basis":"source_field","source":null}],"leitsatz_status":"none_in_source","tenor":null,"tenor_status":"not_marked","cited_norms":[],"cited_norms_basis":"extracted_from_text","normenkette":{"text":"§ 249 Abs 1 S 1 HGB, § 252 Abs 1 Nr 4 HGB, § 5 Abs 1 S 1 EStG 2002","author":"dokumentationsstelle","source":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":"2026-07-03T20:47:52.786602+00:00","text_quality":"native","attribution":null},"ai_summary":null,"ai_summary_available":false}}