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- Title
Aussetzung der Vollziehung von auf § 8c Abs. 1 Satz 1 KStG gestützten Bescheiden im Jahr 2026 aufgrund ernstlicher Zweifel an der Verfassungsmäßigkeit.
- Authors
Suchanek, Markus; Rüsch, Gary
- Abstract
The article reports on the introduction of detection systems in waste vehicles in Saarland to control the filling of organic waste bins. Artificial intelligence scans the contents of the bin and automatically detects materials that do not belong in the organic waste bin. In case of serious violations, fines can be imposed. The introduction of this technology is seen as a step towards tax control. It is reported on notices that have been issued subject to review according to § 164 AO. It is mentioned that all shares of a C Corp. in the USA have been transferred to new shareholders. As a result, the tax office has reduced the carryforward of tax losses and the carryforward of business losses. The applicant has filed an objection and requested a suspension of enforcement, which was rejected. However, the Federal Fiscal Court has decided that there are serious doubts about the constitutionality of § 8c (1) sentence 1 KStG. The decision of the Senate BFH of February 4, 2019 deals with the constitutional review of § 8c KStG. It is pointed out that the Federal Constitutional Court has not yet examined this regulation. The tax court has rejected a suspension of enforcement because there is no special interest in suspension on the part of the applicant. It is discussed whether the condition of a well-ordered budget should also apply if there is no immediate financial impact. In the past, the Federal Fiscal Court has given priority to the taxpayer's interest in suspension in various case groups when the Federal Constitutional Court had declared a similar provision null and void. However, it is pointed out that the Federal Fiscal Court has left open the question of whether public interests can be invoked against the taxpayer if the Federal Constitutional Court has already declared a similar provision null and void. The article deals with the constitutionality of § 8c KStG, a provision for the offsetting of corporate tax losses. The Federal Constitutional Court has ruled in a decision that this provision is unconstitutional and has called on the legislature to retroactively eliminate the constitutional violation by December 31, 2018. The legislature has subsequently decided on a new regulation that eliminates the complete loss of losses through § 8c KStG. It is pointed out that the constitutional concerns regarding § 8c KStG continue to exist even after this new regulation. The Federal Fiscal Court (BFH) has decided that the enforcement of loss determination notices must be suspended, even though the constitutionality of § 8c KStG has not yet been finally clarified. The BFH expressed "serious doubts" about the constitutionality of § 8c KStG, as the mere transfer of shares does not constitute a typical abuse case. The introduction of § 8d KStG does not change this. The decision of the BFH is based on the balancing of the public interest in the enforcement of the law and the taxpayer's interest in suspension. The Federal Fiscal Court (BFH) has granted the suspension of enforcement of loss determination notices according to § 8c (1) sentence 1 KStG for the year 2016 in a decision dated April 12, 2023. This effectively means the suspension of § 8c K.
- Subjects
SAARLAND (Germany); GERMANY; TAX laws; INCOME tax deductions for losses; PUBLIC interest law; GERMANY. Bundesverfassungsgericht; ORGANIC wastes; CORPORATE taxes; FEDERAL courts; TAX courts; ARTIFICIAL intelligence
- Publication
FinanzRundschau, 2023, Vol 105, Issue 17, p784
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051705