Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
9 B 11/15, 9 B 11/15 (9 C 19/15) ECLI:DE:BVerwG:2015:120815B9B11.15.0 AI generated

Service of tax assessment: burden of proof when affected third party denies receipt

Case Number 9 B 11/15, 9 B 11/15 (9 C 19/15)
Court / Authority
Jurisdiction Germany (DE)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Federal Administrative Court (BVerwG) granted the plaintiff's complaint and ordered the admission of the revision appeal for fundamental legal significance, establishing that the lower court's decision remains subject to appeal on the merits. The dispute arose from a taxpayer's challenge to the service of a tax assessment, specifically addressing whether a third party affected by the assessment could deny receiving the document with non-knowledge, thereby shifting the burden of proof to the tax authority to demonstrate that the administrative act was properly served. Relying on § 132 (2) no. 1 VwGO, the court determined that this issue is of general importance because it requires clarification on whether such a denial of receipt by an affected third party creates sufficient doubt regarding service under § 122 (2) AO to necessitate proof of service by the authority, thereby justifying the admission of the revision to the 9th Senate.

Legislator headnote

AI generated

§ 132 Abs. 2 Nr. 1 VwGO, § 122 Abs. 2 AO, § 63 Abs. 1 Satz 1 GKG, § 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG; Service of tax assessment: burden of proof when affected third party denies receipt: The dispute arose from a taxpayer's challenge to the service of a tax assessment, specifically addressing whether a third party affected by the assessment could deny receiving the document with non-knowledge, thereby shifting the burden of proof to the tax authority to demonstrate that the administrative act was properly served. Relying on § 132 (2) no. 1 VwGO, the court determined that this issue is of general importance because it requires clarification on whether such a denial of receipt by an affected third party creates sufficient doubt regarding service under § 122 (2) AO to necessitate proof of service by the authority, thereby justifying the admission of the revision to the 9th Senate.

Keywords

AI generated
taxpayer burden of proof revision of tax assessment proof of service third-party documents tax authority administrative complaint

Cited Legislation

AI generated
§ 132 Abs. 2 Nr. 1 VwGO
Serves as the main ground for granting the revision appeal due to the fundamental legal significance of the case.
§ 122 Abs. 2 AO
§ 122 Abs. 2 AO genügt, dass ein von einem Steuerbescheid betroffener Dritter den Zugang eines Steuerbescheides an den Adressaten mit Nichtwissen bestreitet, so dass die Behörde den Zugang des Verwaltungsakts nachzuweisen hat.
§ 63 Abs. 1 Satz 1 GKG
3, § 63 Abs. 1 Satz 1 GKG.
§ 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG
Cited as the legal basis for the temporary determination of the amount in dispute for the revision proceedings.
AI generated
9 C 19/15
Presumption of receipt of administrative act not shaken by third-party denial with "lack of knowledge"
IV B 53/09
Evidentiary weight of postal receipt of service for court summons and requirements for rebutting proof of service
V S 1/12 (PKH)
Burden of proof for postal service of administrative acts and constitutional validity of statutory access presumptions under § 122 Abs. 2 AO
IX B 54/19
Admissibility of third-party private written declarations as evidence in tax proceedings and burden to substantiate legal development for non-admission of revision
IX B 37/19
Failure to conduct substantiated witness examinations violates duty to ascertain facts where proof of receipt of administrative act is contested

Key legal questions extracted by Legislator

AI generated
§ 132 Abs. 2 Nr. 1 VwGO

Serves as the main ground for granting the revision appeal due to the fundamental legal significance of the case.

§ 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG

Cited as the legal basis for the temporary determination of the amount in dispute for the revision proceedings.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Revisionszulassung; Bekanntgabe eines Steuerbescheids; Nachweispflicht der Behörde

[GRUENDE]

Die Beschwerde des Klägers ist zulässig und begründet. Die Revision ist gemäß § 132 Abs. 2 Nr. 1 VwGO wegen grundsätzlicher Bedeutung der Rechtssache zuzulassen. Sie kann dem Senat Gelegenheit zur Klärung der Rechtsfrage geben, ob es für das Bestehen von Zweifeln i.S.v. § 122 Abs. 2 AO genügt, dass ein von einem Steuerbescheid betroffener Dritter den Zugang eines Steuerbescheides an den Adressaten mit Nichtwissen bestreitet, so dass die Behörde den Zugang des Verwaltungsakts nachzuweisen hat.

Die vorläufige Festsetzung des Streitwerts für das Revisionsverfahren folgt aus § 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG.