Decree (tax law)
The decree in tax law causes acc. § 47 AO the expiry of claims from the tax obligation .
Decree for reasons of equity in the tax code
The tax authorities can, at the request of the control debtor claims from the tax liability ratio adopted in whole or in part, if to be collected on the location of each individual case unreasonably would be; Under the same conditions, amounts already paid can be reimbursed or credited ( Section 227 AO ).
This is a discretionary decision of the authority, which decides on the application of the tax debtor by administrative act . The appeal against the negative decision is an appeal . The judicial review is limited to the error-free use of discretion ( Section 102 FGO ).
The Federal Ministry of Finance is involved in the issuance of taxes that are administered by the state financial authorities on behalf of the federal government ( Art. 108 Paragraphs 2 and 3 of the Basic Law) .
General
It is between the adoption of the fixing process (different tax assessment on equitable grounds, § 163 AO ) and the adoption in collection procedures ( § 227 distinguished AO). While in the case of a different assessment, only taxes can be waived for reasons of equity, after the tax assessment has been made, an exemption from ancillary tax benefits such as interest or late payment surcharges is also possible. In both cases, the tax debtor must submit the reasons for the waiver in an application, which are justified either in his person or in the matter itself .
Personal and factual reasons for issuance
There is agreement that equity is committed to the goal of fending off a treatment of individual cases that disregards the basic idea of tax justice . An overall view of all tax regulations relevant to the result in the specific case, the general legal principles and the relevant constitutional assessments must be carried out.
In principle, the applicant's economic situation can be considered as a personal reason for remission. The debtor must be in need of remission, so that the payment of the arrears taxes and ancillary services would threaten or destroy his economic existence and it is not to be expected that this situation will change in the foreseeable future, for example as a result of an increase in assets. In addition, the debtor must be remiss; he must not have caused the emergency himself or have violated the interests of the general public in the past.
Factual reasons for a waiver have their cause in the tax regulations. In individual cases it may be that a tax is to be paid according to the wording of the law, but this is no longer compatible with the spirit and purpose of the law. This can be the case, for example, if the interaction of different regulations leads to a high tax liability, although this is not based on an increase in performance or the principle of good faith was not observed in the tax assessment.
Examination of the eligibility requirements
The debtor's income and financial situation must be presented. In the case of spouses who live together in a household, the income and financial situation of both spouses is taken into account.
Further legislation
In addition to the tax code, individual tax laws provide for a decree under special conditions, for example Section 34c (5 ) EStG (at your discretion) or Section 32 , Section 33 GrStG (mandatory).
See also
literature
- Carsten Farr: Enforcement protection, deferral and remission . Schmidt, Berlin 2008, ISBN 978-3-503-10696-7 .
- Bo Cook Seo: The equity remission in the system of tax law . Kovac, Hamburg 2009, ISBN 978-3-8300-4585-4 .
Web links
- Holger Siebert: Inheritance tax waived for reasons of equity June 1, 2006
Individual evidence
- ^ FG Munich, judgment of March 19, 2009 - Az. 14 K 3886/06
- ↑ BMF BStBl. 1996 I, 583
- ↑ AEAO on § 233a, No. 69, 70 Equitable Measures Application Decree on the Tax Code (AEAO) of January 31, 2014, p. 193 ff.
- ↑ BFH, judgment of November 7, 2013 - XR 23/11 Betriebs- Beratung , June 27, 2014
- ↑ BFH, judgment of July 3, 2014 - III R 53/12
- ^ Andreas Jahn: Remission of late payment surcharges for objective reasons of equity February 28, 2013
- ↑ Equity Decree Law Encyclopedia, accessed on April 8, 2016
- ↑ BFH, judgment of October 26, 1994 - XR 104/92
- ↑ BFH, judgment of November 25, 1988 - VI R 154/85
