BFH: Unzulässigkeit einer Leistungsklage

Mrz 25, 2024 | Uncategorized | 0 Kommentare

Eine Leistungsklage auf Zahlung eines Erstattungsbetrags nach einer Aufrechnung ist unzulässig, wenn sie erhoben wurde, bevor ein bestandskräftiger Abrechnungsbescheid in Höhe des begehrten Zahlungsanspruchs vorliegt.

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BFH: Unzulässigkeit einer Leistungsklage

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