Adjustment/no right to compensation for immaterial damage if financial interest in proceedings is very small (in total less than € 1,000)

The District Court and Court of Appeal rejected a claim for non-material damages for exceeding the reasonable time limit in proceedings with a financial interest of €0.80 for the interested party.
The Supreme Court has traditionally presumed that exceeding the reasonable time limit in tax cases results in non-material damage, and compensation can be requested.
However, due to an increasing number of tax proceedings aimed at obtaining compensation for non-material damage and related legal costs, the Supreme Court will adjust the limit for compensation to a significantly higher amount than €15.