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Where a Court ruling an old tax bill repealed?

Beim EuGH ist vermehrt das deutsche Steuerrecht auf dem Prüfstand.

Mandanten fragen daher often: If a favorable Court ruling to that old tax notices are ineffective?

The BFH 16.09.2010 ruled on this controversial question (PR 57/09): No are final, the correction rules of § § 172 ff AO. exception: There was an objection lodged on time.

It is therefore recommended - if not Vorläufigkeitsvermerk exists under § 165 AO - at least at higher levels of taxation to object in order to benefit later if necessary by a Court ruling. The objection procedure rest until then operation of law, when a procedure is pending at the ECJ, § 363 para 2 AO

KONLUS The firm will also discuss the verdict in the trade press.