Insight
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Insight
Federal Constitutional Court overturns high interest on back taxes and tax refunds
According to a recently published decision by the Federal Constitutional Court, the statutory interest rate of 0.5% per month (6% per year) on back taxes and tax refunds has already been unconstitutional since 2014. Martin Liebernickel summarizes the key statements and consequences of the decision in a Steuerboard article.
in: Handelsblatt online, Steuerboard, August 20, 2021
