Bundesfinanzhof, Urteil vom 11.12.2025 - V R 8/24

Full text bfh-urteil-v-r-8-24 - 71.22K (PDF document, opens in a new tab)
Title of press release/summary -
Press release No/summary -
Full text of press release -
ECLI Number ECLI:DE:BFH:2025:U.111225.VR8.24.0
ELI Number -
Original language of the decision allemand
Date of the document 11/12/2025
Originating court Bundesfinanzhof (DE)
Subject matter
  • Charter of Fundamental Rights
  • Taxation
  • Value added tax
EUROVOC topic
  • VAT
  • tax debt write-off
  • tax law
  • interest
  • EU Charter of Fundamental Rights
  • EU law
Provision of national law

AO: § 233a, § 239 Abs. 1 Satz 1 Halbsatz 1, § 163 Abs. 1 Satz 1, § 227
Provision of EU law cited

https://eur-lex.europa.eu/legal-content/fr/TXT/?uri=CELEX:32006L0112-A273P1

https://eur-lex.europa.eu/legal-content/fr/TXT/?uri=CELEX:32000X1218(01)
Provision of international law

EGRL 112/2006: Art. 273 Abs. 1, EUGrdRCh: Art. 51 Abs. 1 Satz 1, Art. 52 Abs. 1 Satz 2
Description

Vollverzinsung nach § 233a AO und Billigkeit