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- Title
Zuckerbrot und Peitsche – Neue Köpfe (Trainer) braucht das Land.
- Abstract
The article "Carrot and Stick - The country needs new heads (trainers)" discusses the correction of errors in the tax code. It is pointed out that the newly created regulation of § 173a AO does not include the practically important group of similar obvious inaccuracies. The Finance Minister of Saarland, Jakob von Weizsäcker, has made a "earnest request" to delinquent taxpayers to fulfill their tax obligations. A charm-law initiative from Saarland suggests introducing commendations instead of sanctions in case of non-submission of a tax return. A judgment of the Federal Fiscal Court confirms that an "arrangement fee" is not an interest expense within the meaning of § 4h EStG. A lawsuit by a GmbH against the tax office was successful.
- Subjects
SAARLAND (Germany); GERMANY; WOMEN football players; COACHING (Athletics); FINANCE ministers; PROPERTY tax; TAX returns; CREATIVE ability; LEGAL judgments; FEDERAL courts; FOOTBALL teams; TAXATION
- Publication
FinanzRundschau, 2023, Vol 105, Issue 18, p836
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051804