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· Insight

Unconstitutionality of interest on back taxes and tax refunds as of 2014

Original: “Verfassungswidrigkeit der Verzinsung von Steuernachforderungen und Steuererstattungen ab 2014”
also published in: Unternehmeredition online, August 19, 2021
Authors: Uwe Bärenz, Dr. Michael Best, Dr. Peter Bujotzek, Gerald Herrmann, Dr. Hardy Fischer, Dr. Nico Fischer, Dr. Maximilian Haag, Dr. Benedikt Hohaus, Dr. Barbara Koch-Schulte, Dr. Martin Liebernickel, Peter F. Peschke, Dr. Christoph Philipp, Dr. Andreas Richter, Dr. Andreas Rodin, Dr. Stephan Viskorf, Dr. Marco Ottenwälder
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