Dismissal of appeal for permission to appeal in tax assessment proceedings for lack of fundamental legal significance

The Federal Court of Finance (BFH) dismissed the appeal for permission to appeal, thereby upholding the lower court's decision and leaving the outcome of the prior instance in force. The dispute concerned a tax procedure where the taxpayer challenged specific tax assessments, arguing that the tax authority failed to comply with procedural duties regarding the assessment of taxable income. The court determined that the appeal did not meet the requirements for permission, specifically finding that the legal question raised lacked the necessary significance to warrant further review by the supreme court, as the lower instance's application of tax law was not fundamentally erroneous.