03. November 2022 Ministry of Finance Guidance on the Application of General T ... The Ministry of Finance has issued a new version on the Guidance to the Application of General Tax Code in relation to Section 233a (interest on overdue tax/tax refunds) vis-à-vis the implementation of the legal amendments in the Second Act to Amend the General Tax Code and the Introductory Act to the General Tax Code Kategorien: Official PronouncementsSchlagwörter: tax interest, Federal Ministry of Financ ...
11. Juli 2022 Update: Bundestag lowers interest rate for tax arrears and r ... On Thursday, 23 June 2022, the Bundestag resolved to reduce the interest rate for interest on tax arrears and tax refunds. The resolution was based on the recommendation of the Finance Committee. Kategorien: LegislationSchlagwörter: tax interest, unconstitutional, General ...
23. April 2013 Interest on tax in breach of community law to run from date ... The ECJ has held that a repayment claim for a tax levied in breach of community law should bear interest for the entire period between payment and repayment. Kategorien: From EuropeSchlagwörter: tax interest
26. April 2012 Interest on tax overpayments taxable income of corporations The Supreme Tax Court has held that the interest paid to a corporation on an overpayment of corporation tax is taxable income in contrast to the position of income tax payers up to 2010. Kategorien: Supreme Tax Court casesSchlagwörter: tax interest, tax debt