Waiver of Late Payment Interest for Reasons of Equity: FG Rhineland-Palatinate Decision 18.4.2024 – 3 K 1447/23

• FG Rheinland-Pfalz issued a judgment on 18.4.2024 regarding the waiver of late payment interest for reasons of equity
• The case involved whether late payment interest on VAT should be waived if a taxpayer only benefited from interest advantages during the year
• The judgment is related to another case on the same day regarding whether imposing late payment interest on VAT violates higher-ranking EU law
• The key takeaway is that late payment interest on VAT should be waived for reasons of equity if the taxpayer only benefited from interest advantages during the year

Source: datenbank.nwb.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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