Fristverlängerung wegen Corona: Festsetzung von Verspätungszuschlagen bei gesetzlich verlängerter Abgabefrist

Mrz 1, 2024 | Uncategorized | 0 Kommentare

Nach § 152 AO wird die Festsetzung eines Verspätungszuschlags in manchen Fällen vorgenommen, ohne dass hierfür ein Ermessensspielraum besteht oder es einer Ermessensentscheidung bedarf.

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Fristverlängerung wegen Corona: Festsetzung von Verspätungszuschlagen bei gesetzlich verlängerter Abgabefrist

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