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- Title
Kapitalerträge in Form von Erstattungszinsen.
- Authors
Süß, Christian; Sendke, Thomas
- Abstract
The article deals with case law regarding the taxation of refund interest. The Federal Constitutional Court has decided that a retroactive application of the regulation on the taxation of refund interest is justified. The complaint against the taxation of refund interest has been rejected. It is being discussed whether the retroactivity is justified and whether taxpayers could rely on the non-taxation of refund interest. The tax treatment of refund interest remains controversial.
- Subjects
GERMANY; TAX laws; TAX refunds; ACTIONS &; defenses (Law); CONSTITUTIONAL courts; GERMANY. Bundesverfassungsgericht; JUDGE-made law; LEGAL certainty; REBATES
- Publication
FinanzRundschau, 2023, Vol 105, Issue 19, p895
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051905