Online message – Thursday 03/23/2023
Procedural Law | Correction of the interest run in an interest calculation (BFH)
Calculation errors that affect the interest run cannot be changed via the change regulation of the
§ 233a paragraph 5 sentence 1 AObut only on the basis of the
§ 239 paragraph 1 sentence 1 AO regulations applicable to interest rate fixing in §§
129,
172 ff. AO be corrected (; published on
).
Facts: In the case of dispute, the tax office had an investment deduction for 2007 with a decision dated reversed, but the interest accrued
§ 233a Abs. 2a ao already at the beginning of
let run. The tax office had namely
§ 7g paragraph 4 sentence 4 EStG applied, the
§ 233a Abs. 2a ao excludes, but has only been applicable since VZ 2013. The plaintiff had raised his objection only against the “assessment on income tax, solidarity surcharge and church tax” and with no recognized…