Revocation of Late Payment Surcharge for VAT under § 152 AO – State Court Decision

• The judgment of the State Finance Court of Saxony-Anhalt on the cancellation of a late payment penalty for value added tax
• The new regulation of § 152 AO by the Tax Procedure Modernization Act of 18.7.2016 applies to tax returns submitted after 31.12.2018
• The decision to impose a late payment penalty is at the discretion of the tax authority, except in cases of significant delays
• The revised § 152 AO does not list specific criteria for discretion, unlike the previous version which considered the duration of the delay, fault, and tax loss.

Source: datenbank.nwb.de

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