Offsetting claim of a third party
April 12, 2011 | 30,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
I have been submitting my monthly VAT return since 02/2010. In the months 02 to 12.2010 there were sometimes surpluses and sometimes prepayments (line 83 Elster online).
Now I have been informed that the Senate Department for Finance Berlin has used surpluses from all months due to a set-off request against me from 2004, and I am left with a debt for the months with prepayments.
How can I avoid this in the future? And retroactively? I assume that I will not be able to stop the offset request quickly, so I am looking for a solution in relation to the tax office.
Best regards
Dear client,
Thank you for your inquiry, which I would like to answer based on your information and in the context of your commitment within the framework of an initial consultation as follows:
The tax office offsets current tax refunds against old tax debts from 2004. This is generally possible if the so-called offsetting conditions are met:
1. There must be similarity, meaning the main claim and the counterclaim must be monetary claims.
2. The main claim and the counterclaim must exist between the same persons, this is the principle of reciprocity.
3. The counterclaim that is to be offset must have arisen and be due. This can be seen from the tax assessments.
4. The main claim that is to be offset must be enforceable. According to § 47 AO, tax claims may be statute-barred, in which case the tax office cannot offset.
The claims to be offset are usually documented in tax assessments. Here you need to determine the actual amount of the tax debt in 2004 based on the tax assessments.
To obtain clarity, you should request a settlement notice according to § 218 Abs. 2 AO in writing. You can then review this notice and if necessary, lodge an objection if you come across irregularities or uncertainties.
If the settlement notice is correct, you should make a installment payment agreement with the tax office to avoid further offsets and pay the agreed installments on time. Then the tax office will not offset in the future.
I hope I was able to assist you.
Best regards,
Ulrich Stiller
Tax consultant/Diploma in Business Administration
