Kernrechtsfrage
How the concept of an undertaking under electricity tax law is to be interpreted for a relief claim.
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BFH VII R 48/09•Electricity tax relief and limitation period for tax audit
BFH VII R 48/09Bfh / Division 702.11.2010
Von Omnilex extrahiert
The Federal Fiscal Court decided an appeal concerning electricity tax relief under the statutory concept of an undertaking and the limitation-period effects of a tax audit order. The case concerned, first, the scope of the enterprise concept relevant for relief under the Electricity Tax Act and, second, whether the audit order adequately identified the audit subject so that the external audit began and the limitation period was suspended. No further factual details are available from the provided metadata alone.
§ 2 Nr. 4, § 9 Abs. 3, § 10 Abs. 1 StromStG; § 169 Abs. 1, Abs. 2 Nr. 1, § 171 Abs. 4 S. 1 AO; § 193, § 196 AO: The scope of the electricity tax relief depends on the interpretation of the statutory undertaking concept under electricity tax law. For limitation purposes, the audit order must designate the audit subject with sufficient clarity; only then can the external audit commence and the suspension of the limitation period take effect. The decisive point is whether the order objectively enables the taxpayer to recognize the scope of the audit; mere formal reference is not enough if the subject matter remains indeterminate (cf. considerations on the commencement of audit and limitation interruption).
Entscheidungsdatum: 2010-11-02
Aktenzeichen: VII R 48/09
Dokumenttyp: Urteil
Normen: § 2 Nr 4 StromStG, § 9 Abs 3 StromStG, § 10 Abs 1 StromStG, § 2 Abs 1 UStG, § 12 AO, § 171 Abs 4 S 1 AO, § 193 AO, § 196 AO, § 84 HGB, § 169 Abs 2 Nr 1 AO, § 169 Abs 1 AO
Spruchkörper: 7. Senat
Stromsteuervergünstigung: Auslegung des stromsteuerrechtlichen Unternehmensbegriffs; Festsetzungsverjährung: Bezeichnung des Prüfungsgegenstandes in einer Prüfungsanordnung - Beginn der Außenprüfung - Ablaufhemmung
Von Omnilex extrahiert
How the concept of an undertaking under electricity tax law is to be interpreted for a relief claim.
Whether the designation of the audit subject in a tax audit order was sufficient to trigger the start of the external audit and suspend limitation periods.
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