German Court Holds 6% Per Annum Interest on Back Taxes and Tax Refunds is Unconstitutional

The German Federal Constitutional Court has issued a release on its findings that per annum interest of 6% on back taxes and tax refunds is unconstitutional from 2014 onwards. According to the release, the First Senate of the Federal Constitutional Court issued the Order of 8 July 2021 1 BvR 2237/14, 1 BvR 2422/17, holding that the interest incurred on back taxes and the interest paid for tax…
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