- The imposition of interest under § 233a AO is a common practice, especially after external audits.
- The constitutionality of the interest rates was challenged by the Federal Constitutional Court, leading to a change in the law.
- The question now is whether the imposition of interest on VAT payments is compatible with EU law.
- A summary examination found that § 233a AO does not violate EU law.
- The compatibility of § 233a AO with the principle of neutrality does not need to be examined in a summary examination.
- A summary examination found no violation of the principle of proportionality in § 233a AO.
- The interest imposed under § 233a AO is not considered a punitive measure.
- The requirements for sanctions set by the European Court of Justice do not apply to the interest imposed under § 233a AO.
- The considerations of the Federal Fiscal Court regarding the compatibility with EU law were not included in the summary examination.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
