Determination of Late Filing Surcharge for VAT Advance Return Under Fiscal Code

• The judgment involves the calculation of a late payment surcharge for a VAT advance return.
• The surcharge amount is determined by Section 152, Paragraph 8 of the Fiscal Code.
• Factors include the duration and frequency of deadline exceedance and the tax amount.
• Tax authorities have discretion in deciding the surcharge amount.
• The authorities correctly exercised discretion, considering relevant criteria.
• No contradiction arises with Section 152, Paragraphs 5 to 7 of the Fiscal Code.

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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