Tax & Legal

Categories: All (4 found)

1. 03.11.2022

   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

   Categories: Official Pronouncements

   Keywords: tax interest, Federal Ministry of Financ ...
2. 11.07.2022

   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.

   Categories: Legislation

   Keywords: tax interest, unconstitutional, General ...
3. 23.04.2013

   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.

   Categories: From Europe

   Keywords: tax interest
4. 26.04.2012

   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.

   Categories: Supreme Tax Court cases

   Keywords: tax interest, tax debt