2 BvR 1407/12, 2 BvR 1608/12 ECLI:DE:BVerfG:2015:rk20150512.2bvr140712 Generato dall'IA

Deductibility of arrears interest and taxability of refund interest for capital companies

Numero d'incarto 2 BvR 1407/12, 2 BvR 1608/12

Autorità giudiziaria BVerfG 2. Senat 1. Kammer

Giurisdizione

Germania (DE)

Data della decisione 2015-05-12

Esito del giudizio Inammissibile (Inadmissible)

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Sintesi Legislator

Generato dall'IA

The Federal Constitutional Court's Second Senate, First Chamber, dismissed the constitutional complaints, thereby upholding the lower courts' decisions and leaving the respondents' (the state tax authorities') positions intact. The disputes concerned corporate tax matters, specifically the deductibility of interest paid on tax arrears and the taxability of interest received on tax refunds for capital companies. The Court found no violation of constitutional rights, implicitly confirming that the lower courts' application of the German Income Tax Act (EStG) and Corporate Income Tax Act (KStG) regarding these specific interest components was constitutionally valid.

Regesto Legislator

Generato dall'IA

Deductibility of arrears interest and taxability of refund interest for capital companies: The disputes concerned corporate tax matters, specifically the deductibility of interest paid on tax arrears and the taxability of interest received on tax refunds for capital companies. The Court found no violation of constitutional rights, implicitly confirming that the lower courts' application of the German Income Tax Act (EStG) and Corporate Income Tax Act (KStG) regarding these specific interest components was constitutionally valid.

Parole chiave

Generato dall'IA

imposta sul capitale restituzione dell'imposta autorità fiscale deduzione degli interessi passivi disposizione della legge sull'imposta sul reddito costituzionalità

Generato dall'IA

VIII R 30/13

Taxability of refund interest and constitutional limits of retroactive correction of case law

I B 97/11

Taxability of corporate reimbursement interest and non-deductibility of additional payment interest under § 10 KStG

III R 10/16

Constitutional validity of fixed statutory tax arrears interest rates under the principles of equality and proportionality

VIII R 29/12

Taxability of tax refund interest and constitutionality of retroactive legislation curing changed case law

2 BvR 482/14

Taxability of income tax refund interest and justification of retroactive amendment via absence of protectable legal certainty