{"id":9876,"date":"2018-08-08T08:23:54","date_gmt":"2018-08-08T06:23:54","guid":{"rendered":"https:\/\/tunal-stb.de\/suspension-of-enforcement-in-the-case-of-interest-on-tax-arrears\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"suspension-of-enforcement-in-the-case-of-interest-on-tax-arrears","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/suspension-of-enforcement-in-the-case-of-interest-on-tax-arrears\/","title":{"rendered":"Suspension of enforcement in the case of interest on tax arrears"},"content":{"rendered":"

Suspension – Execution – Interest – Additional tax payments – Application by the tax authorities<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][vc_separator style=”shadow”][ultimate_heading main_heading=”Aussetzung der Vollziehung bei Verzinsung von Steuernachzahlungen: Anwendung durch die Finanzverwaltung” alignment=”left”][\/ultimate_heading][ultimate_spacer height=”30″]

In the opinion of the Federal Fiscal Court<\/h2>\n

the current statutory rule of charging interest on tax refunds and back payments at 0.5% per month is not constitutional, at least from 2015 onwards. The court had granted an application to suspend the execution of a corresponding interest assessment.<\/p>\n

The tax authorities intend to apply the ruling for interest periods from April 1, 2015 in principle in all cases in which the interest debtor appeals against the interest assessment and applies for<\/strong> a stay of execution.<\/p>\n

Corresponding interest assessments should therefore be contested and a request for suspension of enforcement should be made.<\/p>\n

The financial management<\/h2>\n

but also expressly points out that this provision should not be understood to mean that the administration doubts the constitutionality of the interest rate.<\/p>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 08\/2018 under item 4.)<\/strong><\/em><\/p>\n<\/div><\/div>[vc_masonry_media_grid grid_id=”vc_gid:1533709288269-39e401de-174e-6″ include=”6226,6225,6224″][bsf-info-box icon=”Defaults-envelope-o” icon_size=”32″ pos=”left”]\n

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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<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Suspension – Execution – Interest – Additional tax payments – Application by the tax authorities [vc_single_image image=\"5499\" img_size=\"full\"][vc_separator style=\"shadow\"][ultimate_heading main_heading=\"Aussetzung der Vollziehung bei Verzinsung von Steuernachzahlungen: Anwendung durch die Finanzverwaltung\" alignment=\"left\"][\/ultimate_heading][ultimate_spacer height=\"30\"]In the opinion of the Federal Fiscal Court the current statutory rule of charging interest on tax refunds and back payments at 0.5% per...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[776,535,905],"tags":[778,906,781],"class_list":["post-9876","post","type-post","status-publish","format-standard","hentry","category-back-taxes","category-information-letter","category-suspension-of-execution","tag-back-taxes","tag-enforcement","tag-interest"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9876","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=9876"}],"version-history":[{"count":5,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9876\/revisions"}],"predecessor-version":[{"id":10283,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9876\/revisions\/10283"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}