Tax refund entitlement
The tax reimbursement claim is a claim from the tax obligation ( § 37 Abs. 1 AO ), which can be had by those who have borne a tax economically but not as a tax debtor .
The regulations applicable to tax assessment are to be applied mutatis mutandis to the assessment of a tax allowance ( Section 155 (5) AO).
The tax laws determine who is liable to pay the tax or who is the creditor of a tax refund ( Section 43 sentence 1 AO). One example is the reimbursement of input tax amounts to foreign-based entrepreneurs in accordance with § 18 Abs. 9 UStG .
It is to be distinguished from the tax refund claim , which is aimed at the repayment of a tax paid without legal basis.
