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Cologne (dpa / lnw) - The previous calculation of late payment surcharges for child benefit claims by the family benefits office is unlawful after a final judgment by the Cologne tax court.
A court spokesman told the German press agency on Monday that it was a decision in favor of those receiving child benefit.
A child benefit recipient had sued in court against the late payment surcharges levied by the family benefits collection service for wrongly paid child benefit.
The debt collection service had calculated the late payment surcharges on the rounded total of the child benefit payments.
The Cologne court judged this to be flawed.
In the settlement notification, the individual child benefit months would also have to be shown individually for the calculation of late payment surcharges, the court said.
The previous calculation practice of the child benefit funds put those entitled to child benefit at a disadvantage, because according to the tax code not the total amount, but each individual monthly child benefit amount is to be rounded off, which means lower repayments for the child benefit recipients concerned.
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In the tax code it says: “If a tax is not paid by the expiry of the due date, a late payment surcharge of 1 percent of the rounded down tax amount must be paid for each month or part thereof.
rounded down to the next amount divisible by 50 euros.
The same applies to repayable tax credits and liability debts, insofar as the liability extends to taxes and repayable tax credits. "
The decision of the Cologne Finance Court is final.
The tax court announced that the family benefits office had not filed the appeal approved by the Senate.
© dpa-infocom, dpa: 210426-99-356536 / 2
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