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9 B 11/15, 9 B 11/15 (9 C 19/15) ECLI:DE:BVerwG:2015:120815B9B11.15.0 KI-generiert

Service of tax assessment: burden of proof when affected third party denies receipt

Geschäftsnummer 9 B 11/15, 9 B 11/15 (9 C 19/15)
Gericht / Behörde
Rechtsordnung Deutschland (DE)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Federal Administrative Court (BVerwG) granted the plaintiff's complaint and ordered the admission of the revision appeal for fundamental legal significance, establishing that the lower court's decision remains subject to appeal on the merits. The dispute arose from a taxpayer's challenge to the service of a tax assessment, specifically addressing whether a third party affected by the assessment could deny receiving the document with non-knowledge, thereby shifting the burden of proof to the tax authority to demonstrate that the administrative act was properly served. Relying on § 132 (2) no. 1 VwGO, the court determined that this issue is of general importance because it requires clarification on whether such a denial of receipt by an affected third party creates sufficient doubt regarding service under § 122 (2) AO to necessitate proof of service by the authority, thereby justifying the admission of the revision to the 9th Senate.

Legislator-Regeste

KI-generiert

§ 132 Abs. 2 Nr. 1 VwGO, § 122 Abs. 2 AO, § 63 Abs. 1 Satz 1 GKG, § 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG; Service of tax assessment: burden of proof when affected third party denies receipt: The dispute arose from a taxpayer's challenge to the service of a tax assessment, specifically addressing whether a third party affected by the assessment could deny receiving the document with non-knowledge, thereby shifting the burden of proof to the tax authority to demonstrate that the administrative act was properly served. Relying on § 132 (2) no. 1 VwGO, the court determined that this issue is of general importance because it requires clarification on whether such a denial of receipt by an affected third party creates sufficient doubt regarding service under § 122 (2) AO to necessitate proof of service by the authority, thereby justifying the admission of the revision to the 9th Senate.

Schlagwörter

KI-generiert
Beweislast der steuerpflichtigen Person Revision der Steuerveranlagung Zustellnachweis Dokumente Dritter Steuerbehörde Verwaltungsbeschwerde

Zitierte Gesetzesbestimmungen

KI-generiert
§ 132 Abs. 2 Nr. 1 VwGO
Serves as the main ground for granting the revision appeal due to the fundamental legal significance of the case.
§ 122 Abs. 2 AO
§ 122 Abs. 2 AO genügt, dass ein von einem Steuerbescheid betroffener Dritter den Zugang eines Steuerbescheides an den Adressaten mit Nichtwissen bestreitet, so dass die Behörde den Zugang des Verwaltungsakts nachzuweisen hat.
§ 63 Abs. 1 Satz 1 GKG
3, § 63 Abs. 1 Satz 1 GKG.
§ 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG
Cited as the legal basis for the temporary determination of the amount in dispute for the revision proceedings.
KI-generiert
9 C 19/15
Presumption of receipt of administrative act not shaken by third-party denial with "lack of knowledge"
IV B 53/09
Evidentiary weight of postal receipt of service for court summons and requirements for rebutting proof of service
V S 1/12 (PKH)
Burden of proof for postal service of administrative acts and constitutional validity of statutory access presumptions under § 122 Abs. 2 AO
IX B 54/19
Admissibility of third-party private written declarations as evidence in tax proceedings and burden to substantiate legal development for non-admission of revision
IX B 37/19
Failure to conduct substantiated witness examinations violates duty to ascertain facts where proof of receipt of administrative act is contested

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
§ 132 Abs. 2 Nr. 1 VwGO

Serves as the main ground for granting the revision appeal due to the fundamental legal significance of the case.

§ 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG

Cited as the legal basis for the temporary determination of the amount in dispute for the revision proceedings.

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Volltext

Revisionszulassung; Bekanntgabe eines Steuerbescheids; Nachweispflicht der Behörde

[GRUENDE]

Die Beschwerde des Klägers ist zulässig und begründet. Die Revision ist gemäß § 132 Abs. 2 Nr. 1 VwGO wegen grundsätzlicher Bedeutung der Rechtssache zuzulassen. Sie kann dem Senat Gelegenheit zur Klärung der Rechtsfrage geben, ob es für das Bestehen von Zweifeln i.S.v. § 122 Abs. 2 AO genügt, dass ein von einem Steuerbescheid betroffener Dritter den Zugang eines Steuerbescheides an den Adressaten mit Nichtwissen bestreitet, so dass die Behörde den Zugang des Verwaltungsakts nachzuweisen hat.

Die vorläufige Festsetzung des Streitwerts für das Revisionsverfahren folgt aus § 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG.