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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.

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Prof. Dr. Rainer Bernnat

Prof. Dr. Rainer Bernnat

Partner
Frankfurt am Main

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