Online message – Thursday 06/04/2023
Procedural Law / Child Benefit | No healing of factual incompetence through opposition decision (BFH)
If the objection authority within the framework of the acc.
§ 367 paragraph 2 sentence 1 AO comprehensive examination of the rejection of the decree to be carried out determines that the issuing authority was factually incompetent, it must revoke its decree and decide on the decree application for the first time by means of a new decree. In the case of the rejection of the decree, the applicant has the right to object (; published on
).
Facts: The waiver of a child benefit claim is disputed. The plaintiff received on the basis of a diversion notice dated child benefit for herself on an ongoing basis. In October 2014 she ended her apprenticeship prematurely, which the responsible family benefits office in North Rhine-Westphalia only found out about in 2016. The family fund…