Tax claim
A tax claim is a claim arising from the tax liability ( Section 37 (1 ) AO ). It arises as soon as the offense to which the law attaches the obligation to perform has occurred ( Section 38 (1) AO).
The fixing of the control is usually by control communication ( § 155 AO), the basis for the realization of the control claim is ( § 218 , para. 1, sentence 1 AO). The notification must describe the type and amount of the tax assessed and state who owes the tax ( Section 157 (1) sentence 2 AO).
The tax authority decides on disputes that relate to the realization of the tax claim by means of a settlement notice ( Section 218 (2) AO). The settlement notification basically only contains the determination of whether and to what extent the claim stipulated from the tax liability relationship has already been realized (i.e. fulfilled) or is still to be realized.
The right to fix can be forfeited according to general rules . The fact of forfeiture presupposes, in addition to the mere moment of time (temporary inactivity of the claimant), both a certain behavior on the part of the claimant, according to which the obligated party could trust in an objective assessment that no further claims will be made (fact of trust) and that the claimant actually does relied on the non-assertion of the claim and has prepared for it.
The tax claim is due when it arises, but not before the announcement of the determination or the expiry of a payment deadline ( Section 220 (2) AO). It can be deferred under the conditions of § 222 AO .
The tax claim expires according to Section 47 AO, in particular through payment ( Section 224 , Section 225 AO), offsetting ( Section 225 AO), decree ( Section 227 AO) and statute of limitations for payment ( Sections 228 to 232 AO), furthermore through the occurrence of the condition in the case of claims conditional upon dissolution inheritance or property tax by transferring ownership of works of art and the like in lieu of payment ( section 224a AO).
Web links
- Tax code - expiry of the tax liability leaflet tax theory, upper level center for logistics, tourism and taxes (without year)
Individual evidence
- ↑ BFH, judgment of March 19, 2019 - VII R 27/17 para. 14th
- ^ The tax claim - and its forfeiture Rechtslupe.de, November 10, 2017
- ↑ Bundesfinanzhof in established case law, cf. BFH, judgment of February 21, 2017 - VIII R 45/13 para. 41 f.
- ↑ BFH on the limitation of tax claims at the end of the year: The weekend does not count with Legal Tribune Online , March 30, 2016
