In 2021, the BVerfG (judgment of July 8th, 2021 – 1 BvR 2237/14 and 1 BvR 2422/17) found that the interest rate according to §§ 233a, 238 AO in the amount of 6% per year is unconstitutional (KMLZ sales tax Newsletter 29 | 2021). At the same time, it allowed the unconstitutional interest rate to continue to be applied for interest periods up to December 31, 2018. However, it had instructed the legislator to re-regulate the corresponding interest rate by July 31, 2022. Initially, the highest tax authorities reacted to this and, among other things, rejected ongoing objections to interest for interest periods before January 1st, 2019 as unfounded by means of a general decree (KMLZ sales tax newsletter 45 | 2021).
Source KMLZ
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