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- Title
Wie kann der Zins gem. § 238 AO verfassungsrechtlich abgesichert werden?
- Authors
Borggräfe, Joachim H.; Staud, Mona-Larissa
- Abstract
The article reports on the interest rate for all claims under the tax debt ratio in Germany. For nearly 60 years, the interest rate has remained unchanged at 0.5% for each full month. Even the legislature has not been prompted to change the interest rate. For the first time, Germany's Federal Tax Court (BFH) has now filed serious constitutional doubts about the amount of interest and with focus on the execution of supplementary interest for interest periods from 2015 onwards.
- Subjects
GERMANY; INTEREST rates; TAX courts; INCOME tax laws; COMMERCIAL law; TAXATION
- Publication
FinanzRundschau, 2018, Vol 100, Issue 19, p857
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2018-1001902