Enforcement of a claim for issuance of a tax assessment in labor disputes

The Federal Labor Court (BAG) partially reversed the Landesarbeitsgericht's judgment, which had partially altered the Arbeitsgericht's decision, and remanded the case with instructions to dismiss the plaintiff's claim for a tax assessment, resulting in the plaintiff bearing 19% and the defendant 81% of the litigation costs. The dispute centered on the plaintiff's claim for the issuance of a specific tax assessment document related to employment income. The decisive legal issue involved the admissibility and specific content requirements of a claim for a tax assessment under German tax and labor law, where the appellate court determined that the specific relief requested was not justified or was improperly framed, leading to the partial rejection of the plaintiff's demands upon review of the legal standards governing such administrative documents.