{"id":9732,"date":"2018-07-02T11:56:00","date_gmt":"2018-07-02T09:56:00","guid":{"rendered":"https:\/\/tunal-stb.de\/assessment-of-interest-on-arrears-from-2015-not-constitutional\/"},"modified":"2023-07-21T09:34:04","modified_gmt":"2023-07-21T07:34:04","slug":"assessment-of-interest-on-arrears-from-2015-not-constitutional","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/assessment-of-interest-on-arrears-from-2015-not-constitutional\/","title":{"rendered":"Assessment of interest on arrears from 2015 not constitutional"},"content":{"rendered":"

Assessment – interest on arrears – from 2015 – unconstitutional<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Festsetzung von Nachzahlungszinsen ab 2015 nicht verfassungsgem\u00e4\u00df” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

For tax refunds<\/h2>\n

In the case of income tax, corporate income tax, trade tax and value-added tax assessments, full interest is charged (Section 233a in conjunction with Section 238 of the German Fiscal Code (AO)). Thereafter, corresponding refunds and subsequent payments will accrue interest at a statutory rate of 0.5% for each full month after a waiting period of regularly 15 months.<\/p>\n

In the past<\/h2>\n

there have been increasing opinions that the interest rate of 6% per annum is no longer appropriate, particularly in light of the current market interest rate.<\/p>\n

In a new decision<\/h2>\n

of the Federal Fiscal Court, the current practice of charging interest on tax arrears has now been called into question for the first time by the highest court. In the court’s view, there was no<\/strong> factual justification for the statutory level of<\/strong> the interest rate. The (original) purpose of interest, to skim off the benefit of use resulting from the fact that the taxpayer could dispose of a sum of money during the period of non-payment of the tax, was not realistic in view of the low level of interest rates. Moreover, in times of low interest rates, the unrealistic assessment of the amount of interest acts as a legally groundless surcharge on the tax assessment. Thus, there were “serious constitutional doubts as to whether the interest rate complied with the prohibition of excessiveness arising from the principle of the rule of law (Article 20 (3) of the Basic Law)”.<\/p>\n

The Federal Fiscal Court<\/h2>\n

Calls on the legislature to review whether the interest rate should be reduced.<\/p>\n

With reference to this decision, any interest assessments concerned can be challenged and a corresponding suspension of enforcement for assessment periods from 2015 onwards can be obtained.<\/p>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 07\/2018 under the item 1.)<\/strong><\/em><\/p>\n<\/div><\/div>[vc_masonry_media_grid grid_id=”vc_gid:1530525127207-dcde6679-c5b9-5″ include=”5553,5552,5551,5550,5549,5548″][bsf-info-box icon=”Defaults-exclamation-circle” icon_size=”32″ pos=”left”]\n

A) Newsletter bestellen<\/strong><\/h2>\n

Immer gut informiert sein, verpassen Sie keine Neuigkeiten mehr! Mit unserem Newsletter-Service erhalten Sie stets aktuelle Informationen rund um unsere Kanzlei und dies bequem per E-Mail (z.B. ge\u00e4nderte \u00d6ffnungszeiten usw.). Selbstverst\u00e4ndlich k\u00f6nnen Sie sich jederzeit problemlos vom Newsletter wieder abmelden. Am Ende eines jeden Newsletters finden Sie einen entsprechenden Abmeldelink. Geben Sie dazu einfach Ihre E-Mail Adresse ein\u2026<\/p>\n

<\/div>\n

B) Informationsbrief abonnieren<\/strong><\/h2>\n
\n

Bequem per E-Mail. Zur Anmeldung einfach Ihre E-Mailadresse eingeben und schon bekommen Sie die aktuellste Version unseres Informationsbriefes zugesandt.
\nIhr Vorteil bei Registrierung: Sie erhalten diesen immer aktuell zum Anfang<\/strong> eines jeden Monats.<\/strong><\/p>\n

<\/div>\n

C) Blog via E-Mail abonnieren<\/strong><\/h2>\n
\n
\n

Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Assessment – interest on arrears – from 2015 – unconstitutional [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Festsetzung von Nachzahlungszinsen ab 2015 nicht verfassungsgem\u00e4\u00df\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]For tax refunds In the case of income tax, corporate income tax, trade tax and value-added tax assessments, full interest is charged (Section 233a in conjunction with Section 238 of the German Fiscal...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[874,535,774],"tags":[875],"class_list":["post-9732","post","type-post","status-publish","format-standard","hentry","category-full-interest","category-information-letter","category-interest-on-arrears","tag-interest-on-arrears"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9732"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9732\/revisions"}],"predecessor-version":[{"id":9747,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9732\/revisions\/9747"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}