BFH Kommentierung: Vereinbarkeit des Verspätungsgelds mit höherrangigem Recht
§ 22a Abs. 5 Satz 3 EStG verstößt nicht gegen die Unschuldsvermutung. Für Klagen, die sich gegen das Verspätungsgeld richten, Mehr auf haufe.de
Diese Webseite verwendet Cookies, um bestimmte Funktionen zu ermöglichen und unser Angebot zu verbessern. Durch die weitere Nutzung unserer Webseite stimmen Sie der Verwendung von Cookies zu. Sofern Sie weder Ablehnen noch Zustimmen auswählen, werden ebenfalls keine Cookies gesetzt. In unserem Datenschutzhinweis erfahren Sie mehr.
Privacy & Cookies Policy
Privacy Overview
This website uses cookies to improve your experience while you navigate through the website. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may have an effect on your browsing experience.
Necessary cookies are absolutely essential for the website to function properly. This category only includes cookies that ensures basic functionalities and security features of the website. These cookies do not store any personal information.
Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. It is mandatory to procure user consent prior to running these cookies on your website.
Advertisement cookies are used to provide visitors with relevant ads and marketing campaigns. These cookies track visitors across websites and collect information to provide customized ads.