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V B 59/25 ECLI:DE:BFH:2026:B.240626.VB59.25.0 Generato dall'IA

Technical rejection of official data-set application: status as administrative act under § 118 AO

Numero d'incarto V B 59/25
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Fiscal Court (BFH) granted the taxpayer's complaint and admitted the revision against the Cologne Finance Court's judgment, thereby prevailing over the lower instance's refusal to allow further review. The dispute centered on whether a "technical" rejection of an application submitted via an official prescribed data set constitutes an administrative act under tax law or another type of decision susceptible to legal remedy. The court ordered admission of the revision specifically to clarify the legal question of whether such a rejection qualifies as an administrative act under Section 118 Sentence 1 of the Fiscal Code (AO), noting that the admission proceeded without further reasoning or statement of facts pursuant to Section 116 Paragraph 5 Sentence 2 of the Fiscal Courts Act (FGO).

Regesto Legislator

Generato dall'IA

§ 116 Abs. 5 Satz 2 FGO; Technical rejection of official data-set application: status as administrative act under § 118 AO: The dispute centered on whether a "technical" rejection of an application submitted via an official prescribed data set constitutes an administrative act under tax law or another type of decision susceptible to legal remedy. The court ordered admission of the revision specifically to clarify the legal question of whether such a rejection qualifies as an administrative act under Section 118 Sentence 1 of the Fiscal Code (AO), noting that the admission proceeded without further reasoning or statement of facts pursuant to Section 116 Paragraph 5 Sentence 2 of the Fiscal Courts Act (FGO).

Parole chiave

Generato dall'IA
diritto tributario reclamo amministrativo domanda di revisione qualità di dipendente atto amministrativo statuto giuridico

Disposizioni normative citate

Generato dall'IA
§ 116 Abs. 5 Satz 2 FGO
Procedural rule applied in the dispositive to issue the decision without further reasoning or statement of facts.
Generato dall'IA
II B 56/21
Mandatory submission of administrative records for GDPR data access requests under § 71 Abs. 2 FGO
II S 11/20
Admissibility of BFH review of authority’s refusal to submit case files under § 86 Abs. 3 FGO contingent on FG’s prior confirmation of decisional relevance
III B 74/12
Admissibility of non-admission complaint for procedural error based on misapplication of objection and reinstatement rules
V R 49/14
Scope of administrative rejection of a tax representative: limitation to assessment procedure under § 80 Abs. 5 AO
8 PKH 8/19
Denial of legal aid for non-admission complaint challenging tax enforcement and interpretation of administrative order

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
§ 116 Abs. 5 Satz 2 FGO

Procedural rule applied in the dispositive to issue the decision without further reasoning or statement of facts.

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Testo completo

Zum Vorliegen eines Verwaltungsakts

[LEITSATZ]

NV: Die Revision wird zur Klärung der Rechtsfrage zugelassen, ob eine "technische" Zurückweisung eines Antrags, der "nach amtlich vorgeschriebenem Datensatz" zu übermitteln ist, ein Verwaltungsakt (§ 118 Satz 1 der Abgabenordnung) oder anderweitig eine rechtsbehelfsfähige Entscheidung ist.

[TENOR]

Auf die Beschwerde der Klägerin wegen Nichtzulassung der Revision gegen das Urteil des Finanzgerichts Köln vom 14.05.2025 - 2 K 860/22 wird die Revision zugelassen.

[GRUENDE]

1. Die Klägerin und Beschwerdeführerin hat die Beschwerde zwar ausdrücklich auf einen Verfahrensmangel gemäß § 115 Abs. 2 Nr. 3 der Finanzgerichtsordnung (FGO) gestützt, in der Sache aber zugleich die grundsätzliche Bedeutung der Rechtssache (§ 115 Abs. 2 Nr. 1 FGO) geltend gemacht. Es besteht nach der Rechtsprechung des Bundesfinanzhofs (BFH) jedoch keine Bindung an den geltend gemachten Zulassungsgrund, wenn der Beschwerdeführer sein Vorbringen einem Zulassungsgrund unzutreffend zuordnet (BFH-Beschluss vom 23.11.2010 - V B 133/09, BFH/NV 2011, 612).

2. Die Revision wird zur Klärung der Rechtsfrage zugelassen, ob eine "technische" Zurückweisung eines Antrags, der "nach amtlich vorgeschriebenem Datensatz" zu übermitteln ist, ein Verwaltungsakt (§ 118 Satz 1 der Abgabenordnung) oder anderweitig eine rechtsbehelfsfähige Entscheidung ist.

3. Der Beschluss ergeht nach § 116 Abs. 5 Satz 2 letzte Alternative FGO ohne weitere Begründung sowie ohne Darstellung des Sachverhalts.