- 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.
