The Second Act to Amend the Fiscal Code and the Introductory Act to the Fiscal Code is intended to change the Federal Constitutional Court (BVerfG) with its decision of July 8, 2021 published on August 18, 2021 – 1 BvR 2237/14 and 1 BvR 2422/17 (Federal Law Gazette 2021 I, p 4303) – implement the required retrospective new regulation of the interest rate for interest in accordance with § 233a of the Fiscal Code (AO).
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For further information, please contact:
Heike Glaser, Linklaters
heike.glaser@linklaters.com
