Tax chaos: Court stops delay surcharge for the couple!
Tax chaos: Court stops delay surcharge for the couple!
In the world of taxes, laws can often represent a labyrinth for taxpayers. A judgment of the Saxony-Anhalt's Finance Court is currently causing a stir, which questions the determination of a delay surcharge. According to [nw.de] (https://www.nw.de/nachrichten/wirtschaft/24138562_ Tax-versaeumt-Verspaslag-nicht-Mein-Rechtens.html), taxpayers have to submit their tax return for the year 2024-unless they are reported via a tax consultant or wage tax aid association.
As with many important deadlines, appointments can happen. In the specific case, this led to a dispute between a couple and the tax office. After the couple had set a pension flat rate too high in his tax return, it only received an indication of the duty. The couple did not submit the tax return on time, and the tax office then determined a delay surcharge, which the affected people called on the plan.
The judgment: Clear announcement for tax offices
In this case, the financial court decided that a mere memory of the tax office without a clear request to submit the tax return was not sufficient to justify a delay surcharge. This is an important point, because as Steuerrat24.de reports, the obligation to submit was presented unclear and complicated for many taxpayers. The court made it clear that a tax layperson cannot be expected to recognize the tax obligation if the interaction of the regulations is so opaque.In the specific case, the plaintiffs had not submitted any income tax return in 2019, although there was such a obligation. The tax office had taken into account the minimum pension flat rate of 1,900 euros, but did not clearly point out the need to submit them. This ambiguity finally led to the fact that the tax court reduced the delay surcharge to 0 euros, as [nwb-experten-blog.de] (https://www.nwb-experten-blog.de/gesetz-zu-komplicated
What does that mean for taxpayers?
The decision does not only have an impact on the couple concerned. It strengthens the rights of all taxpayers that could be in similar situations. Finance offices are now asked to communicate more clearly and to ensure that taxpayers are informed about their obligation to submit. Especially if the law is considered complex, communication must also be understandable for laypersons.
The regulation states that a delay surcharge can only be determined if the taxpayers have clearly been informed about their obligations. Otherwise you could assume that you do not have to make a tax return. This could be particularly important for taxpayers who are faced with their tax return for the first time.
summarized it can be said that the judgment of the Finanzgericht Sachsen-Anhalt represents a ray of hope for many taxpayers. It is important to pay attention to the communication of the tax offices when submitting tax returns - so that a delay surcharge does not cause displeasure where the regulations are actually too complicated.
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| Ort | Sachsen-Anhalt, Deutschland |
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