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2 B 3/17, 2 B 3/17 (2 C 9/17) ECLI:DE:BVerwG:2017:220217B2B3.17.0 Generato dall'IA

Permissibility of 4% interest on tax deferrals during a period of historically low interest rates

Numero d'incarto 2 B 3/17, 2 B 3/17 (2 C 9/17)
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 Administrative Court (BVerwG) granted leave to appeal for the limited question of whether a 4% interest rate on a tax deferral is permissible given historically low interest rates, leaving the underlying tax dispute pending in the revision proceedings. The case concerns an administrative tax law challenge regarding the legality of imposing a 4% interest charge on a deferred payment, where lower courts issued conflicting decisions on this issue during a prolonged period of low interest rates. The decisive legal basis for the decision to grant leave rests on the need for uniform supreme court guidance on the permissibility of the statutory deferral interest rate, with the provisional value in dispute calculated under § 63 Abs. 1 Satz 1 in conjunction with § 43 Abs. 2 and § 52 Abs. 3 Satz 1 of the Court Fees Act (GKG).

Regesto Legislator

Generato dall'IA

§ 52 Abs. 3 Satz 1 GKG; Permissibility of 4% interest on tax deferrals during a period of historically low interest rates: Die vorläufige Festsetzung des Werts des Streitgegenstandes für das Revisionsverfahren beruht auf § 63 Abs. 1 Satz 1 i.V.m. § 43 Abs. 2 und § 52 Abs. 3 Satz 1 GKG.

Parole chiave

Generato dall'IA
differimento dell'imposizione tasso d'interesse base legale pagamento provvisorio tasse amministrative impugnazione di decisioni amministrative

Disposizioni normative citate

Generato dall'IA
§ 52 Abs. 3 Satz 1 GKG
2 und § 52 Abs. 3 Satz 1 GKG.

Giurisprudenza citata

Generato dall'IA
1 A 335/14
Februar 2016 - 1 A 335/14 - juris Rn.
Generato dall'IA
2 B 70/16, 2 B 70/16 (2 C 1/17)
Permissibility of 4% interest on deferred student loan repayments during a prolonged low-interest rate phase
2 B 65/16, 2 B 65/16 (2 C 3/17)
Permissibility of 4% deferred repayment interest in military training cost recovery during a prolonged low-interest period
X B 233/12
Constitutional validity of the typified 6% statutory interest rate for tax debts during the low-interest phase
2 B 68/16, 2 B 68/16 (2 C 2/17)
Admissibility of 4% suspension interest rates for repayment of military training advances during a low-interest phase
IX B 21/18
Constitutional validity of fixed tax underpayment interest rates in a structural low-interest environment

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Testo completo

Zulassung der Revision; zulässige Zinshöhe bei historisch niedrigem Zinsniveau

[GRUENDE]

Die Revision ist hinsichtlich der Frage zuzulassen,

ob angesichts des historisch niedrigen Zinsniveaus eine Verzinslichstellung des gestundeten Betrags von 4 % zulässig ist.

Zu der Frage, ob es auch angesichts der derzeitigen langjährigen Niedrigzinsphase noch zulässig ist, einen Zins in Höhe von 4 % für die Stundung von Rückzahlungsforderungen zu erheben, gibt es bislang keine höchstrichterliche Rechtsprechung. Die Frage wird unter den Oberverwaltungsgerichten unterschiedlich beurteilt (vgl. OVG Weimar, Urteil vom 12. November 2015 - 2 KO 171/15 - juris Rn. 33 einerseits, OVG Münster, Urteil vom 24. Februar 2016 - 1 A 335/14 - juris Rn. 75 ff. andererseits).

Die vorläufige Festsetzung des Werts des Streitgegenstandes für das Revisionsverfahren beruht auf § 63 Abs. 1 Satz 1 i.V.m. § 43 Abs. 2 und § 52 Abs. 3 Satz 1 GKG.