FG of Saarland – whether German late payment interest rules are compatible with Union law

• The FG of Saarland has examined whether late payment interest according to § 233a AO on VAT is compatible with Union law.
• The court had to decide whether the principle of neutrality is applicable and violated, and whether the regulations violate the principle of proportionality.
• The FG Düsseldorf also had to decide on this matter in mid-2023.
• The Saarland FG denies a violation of European legal principles and principles, but deviates from significant statements of the BFH and the FG Düsseldorf.
• The appeal was allowed, but apparently not filed.

Source: haufe.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.

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