PwC logo PwC Blogs
  • Tax & Legal
  • GermanEnglish
  • Tax & Legal

Schlagwörter: tax refunds (3 gefunden)

  1. 24. Februar 2022

    Federal Ministry of Finance produces draft bill for the amen ...

    The Federal Ministry of Finance published a draft bill dated 14 February 2022, regulating the statutory interest rate for interest on tax arrears and tax refunds.

    Kategorien: Tax & Legal News, Legislation
    Schlagwörter: interest, tax arrears, tax refunds
  2. 30. September 2021

    Statutory interest rate unconstitutional: Ministerial circul ...

    The Federal Finance Ministry has issued a circular on the implementation of the decision of the Federal Constitutional Court of July 8, 2021 regarding the inappropriate statutory interest rate on late payment and refund taxes. The ministerial notice will have to be applied for the transitional period until retroactive new provisions on the interest rate pursuant to sections 233a, 238 (1) sentence 1 of the German Fiscal Code (AO) for interest periods starting on or after January 1, 2019 are in place.

    Kategorien: Official Pronouncements
    Schlagwörter: statutory interest rate, late payment in ...
  3. 12. Februar 2014

    Interest on tax refunds taxable

    The Supreme Tax Court has held that interest received on a tax refund due is taxable income despite the non-deductibility of interest payable on an outstanding liability.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: interest, refund claim, tax refunds
Kategorien AlleConstitutional CourtEuropean Court of JusticeFrom EuropeJapan Business Network (JBN) NewsflashLegislationOfficial PronouncementsPwC ReportsSupreme Tax Court casesTax & Legal NewsTax & Legal NewsflashTax CourtTransfer pricing

Kontakt

Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

Folgen Sie mir auf LinkedInE-Mail IconE-Mail

Follow us

LinkedIn IconLinkedIn Xing IconXing YouTube IconYouTube Instagram IconInstagram
Tax & LegalRSS-Feed
PwC logo

© 2017 - 2025 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Portions of this program may use third-party open source components governed by the respective open source license terms.

  • Impressum
  • Rechtliche Hinweise
  • Nutzungsbedingnungen
  • Datenschutzerklärung
  • Open-Source License Terms
  • ip