- The German Federal Fiscal Court rejected the taxpayer’s appeal and upheld a €125 late-filing penalty for a 2020 VAT return filed months late.
- The key holding: even in refund cases, the tax office may consider how often the deadline was missed when deciding whether to impose a late-filing surcharge under § 152 AO.
- The taxpayer argued the penalty was unlawful and insufficiently justified, but both the tax office and lower court found the late filing was culpable and the surcharge was discretionary and proper.
- The court confirmed the surcharge served both punitive and preventive purposes, especially because the taxpayer had also filed the prior year’s VAT return late.
Source: bundesfinanzhof.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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