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- Title
Keine inzidente Anfechtung einer Lohnsteuer-Anmeldung durch Anfechtung eines Lohnsteuer-Haftungsbescheids.
- Abstract
The article discusses the question of whether challenging a wage tax liability notice automatically also challenges the wage tax declarations for the corresponding period. According to a ruling by the Federal Fiscal Court (BFH), this is not the case. A change to the wage tax declarations is no longer possible due to the expiration of the assessment and payment limitation period. The article also addresses the possibility of amending a tax declaration according to § 164 para. 2 AO and challenging it through objection and lawsuit. It emphasizes that challenging a wage tax liability notice does not automatically include challenging the wage tax declarations.
- Subjects
FEDERAL courts; WAGES; EXPIRATION; TAXATION; OBJECTIONS (Evidence)
- Publication
FinanzRundschau, 2024, Vol 106, Issue 9, p438
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060908