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- Title
Typisierte Zinssätze auf dem (gerichtlichen) Prüfstand.
- Authors
Haselmann, Jan; Maciejewski, Tim
- Abstract
The article "Standardized interest rates on trial (in court)" discusses the decision of the Federal Constitutional Court regarding the full interest payment on tax claims and refunds. It is pointed out that the legislator must create a constitutionally compliant new regulation by July 31, 2022. The text deals with the possibility for taxpayers to fulfill their tax declaration obligations and to influence an early tax assessment. The question of the constitutionality of deferral interest and evasion interest in German tax law is also discussed. The article addresses various types of tax interest in Germany and mentions various judgments and decisions dealing with tax law issues.
- Subjects
GERMANY; FEDERAL court decisions; TAX assessment; TAX laws; LEGAL judgments; INTEREST rates; TAX refunds
- Publication
Die Unternehmensbesteuerung (Ubg), 2022, Vol 15, Issue 8, p422
- ISSN
1865-7222
- Publication type
Article
- DOI
10.9785/ubg-2022-150805