To search mask

archived

Öffentlicher Sektor - Zukunft gestalten Blog: Verfassungswidrigkeit der Verzinsung von Steuernachforderungen und -erstattungen

Die Verzinsung von Steuernachforderungen und -erstattungen in § 233a i.V.m. § 238 Abs. 1 Satz 1 AO ist nun verfassungswidrig, soweit für Zeiträume ab dem 1.1.2014 ein Zinssatz von monatlich 0,5% zugrunde gelegt wird.

Topics

Continue reading with a PwC Plus-Subscription

  • verified Information source
  • daily updates
  • completely searchable articles (with refiner)
  • tailored alert

Free 30 days trial period

Register for the free PwC Plus account

Please log in to read the article

More details on PwC Plus

Contact

Prof. Dr. Rainer Bernnat

Prof. Dr. Rainer Bernnat

Partner
Frankfurt am Main

Follow me on XingFollow me on LinkedInE-Mail IconEmail
To search mask
To the top
FAQ/Feedback

© 2017 - 2025 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Portions of this program may use third-party open source components governed by the respective open source license terms.

This website contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduced by PwC with the permission of the IFRS Foundation. No permission granted to third parties to reproduce or distribute. For full access to IFRS Standards and the work of the IFRS Foundation please visit www.ifrs.org.