- The Federal Fiscal Court held that a later late-filing penalty notice remains part of the ongoing lawsuit under Section 68 FGO, even if the VAT assessment is changed so the taxpayer is no longer liable but entitled to a refund.
- This applies even when the penalty shifts from a mandatory decision under Section 152(2) AO to a discretionary one under Section 152(1) AO.
- The court set aside the lower court’s decision and dismissed the taxpayer’s claim.
- The taxpayer must bear the costs of the entire proceedings.
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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