statute of limitations
April 16, 2011 | 40,00 EUR | answered by Dr. Dr. Danjel-Philippe Newerla
My income tax assessment for 1996 dated 21.11.2000 reads:
The assessment has been changed according to § 10d paragraph 1 sentence 2 EStG.
It is partially provisional according to § 165 paragraph 1 sentence 2 AO.
It has been changed according to § 164 paragraph 2 AO.
The reservation of review remains in place.
I wanted to reclaim the late payment penalties and received the response that the statute of limitations for assessment has occurred. Is this correct? What else can I do to challenge this?
Greetings
Dear seeker of advice,
Thank you for your inquiry. I would like to answer it as follows:
Late payment penalties are considered tax-related incidental payments under § 3 (3) AO and are generally not subject to the statute of limitations according to § 169 AO.
The statement of the tax office is at least imprecise in this regard.
It solely depends on whether the late payment penalties were justified and whether a statute of limitations has occurred from a civil law perspective.
If the late payment penalties were not justified, you would have a claim for reimbursement under § 812 BGB based on unjust enrichment.
This claim expires after 3 years in accordance with §§ 195, 199 BGB, with the limitation period starting at the end of the year in which the late payment penalties were assessed against you.
Unfortunately, if this was in 2000, the claim would be statute-barred.
I hope to have provided you with a first legal orientation and wish you much success and all the best!
I would like to point out the following:
The legal information I have provided is based solely on the facts you have provided. My response is only a first legal assessment of the situation and cannot replace a comprehensive evaluation of the facts. Adding or omitting relevant information can result in a completely different legal assessment.
I hope my explanations have been helpful to you. Feel free to contact me via the follow-up option.
I wish you a pleasant Saturday afternoon!
Kind regards from the North Sea coast,
Dipl.-Jur. Danjel-Philippe Newerla, Attorney
Stresemannstr. 46
27570 Bremerhaven
kanzlei.newerla@web.de
Fax.0471/140244
