The tax authorities’ additional VAT claims are often accompanied, at the expense of the taxable person, by late assessment interest in accordance with sec. 233a of the German Fiscal Code. It is sufficient for interest to accrue if the taxable person declares his supplies in a filing period which is later than required by law. However, in a recent decision (dated 23 February 2023 – V R 30/20), the German Federal Fiscal Court now restricts late assessment interest.
Source: kmlz.de
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