Tax refund claim
The tax reimbursement claim is a public law reimbursement claim that accrues to a taxpayer or tax creditor as a result of the fact that a performance from the tax obligation has been made for no legal reason or the reason for this no longer applies. The law regulates the entitlement to taxes , tax rebates , liability amounts and ancillary tax benefits in Section 37 (2 ) AO .
A payment is made without any legal reason if it exceeds the substantive legal claim. Section 37 (2) sentence 1 AO applies both to the taxpayer's claim for reimbursement against the tax office and, conversely, for the tax office to reclaim a tax refund that was illegally paid to the taxpayer or a third party.
Individual evidence
- ↑ AEAO to § 37 - Claims from the tax obligation Federal Ministry of Finance , application decree to the tax code (AEAO) of January 31, 2014, p. 20 ff.
- ↑ BFH judgments of February 6, 1996, VII R 50/95, BStBl 1997 II p. 112 and of October 15, 1997, II R 56/94, BStBl II p. 796
- ↑ cf. BFH judgment of March 22, 2011, VII R 42/10, BStBl II p. 607
