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9 B 11/15, 9 B 11/15 (9 C 19/15) ECLI:DE:BVerwG:2015:120815B9B11.15.0 Généré par l'IA

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

Numéro de cause 9 B 11/15, 9 B 11/15 (9 C 19/15)
Autorité / Tribunal
Juridiction Allemagne (DE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

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.

Regeste Legislator

Généré par l'IA

§ 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.

Mots-clés

Généré par l'IA
fardeau de la preuve du contribuable révision de la taxation preuve de la notification documents de tiers autorité fiscale réclamation administrative

Dispositions légales citées

Généré par l'IA
§ 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.
Généré par l'IA
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

Questions juridiques clés extraites par Legislator

Généré par l'IA
§ 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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Texte complet

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.