14.01.2025 Notice of a tax assessment to a dissolved partnership The validity of an assessment notice on the separate and uniform determination of the tax bases (profit assessment notice) for 2013 which was issued after a partnership had been fully terminated was in dispute before the tax courts. In its most recent decision, the Supreme Tax Court disagreed with the view of the tax court of first instance who has held that a profit assessment notice issued to a fully terminated partnership is always null and void. Categories: Supreme Tax Court casesKeywords: assessment procedures, assessment basis
06.02.2020 No correction of incorrect income tax assessment in the even ... The Supreme Tax Court held in its ruling of 10 December 2019 (IX R 23/18) that a final tax assessment can no longer be corrected by the tax office under Section 129 of the German Tax Code (“GTC” - obvious errors while issuing administrative acts) if the incorrect assessment of a capital gain whisch was correctly declared by the taxpayer under 17 of the German Income Tax Act was not based on a mere "mechanical error". Categories: Supreme Tax Court casesKeywords: General Tax Code, assessment procedures, ...
