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1. Zweck des Verspätungszuschlags
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2. Tatbestandliche Voraussetzungen
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2.1. Erklärungspflicht
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2.2. Verspätete Abgabe/Nichtabgabe
x.x.x. Xxxxxxxxxxx
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x.x.x.x. Xxxxxxxxxxxxxxxxxxxxxx
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x.x.x.x. Xxxxxxxxx
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x.x.x. Xxxxxxxxxxx
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x.x.x. Xxxxxxxxxxx
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2.3. Kein Verspätungszuschlag bei schuldlosem Versäumnis
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3. Ermessensausübung
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3.1. Festsetzung dem Grunde nach
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x.x.x. Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx
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3.2. Festsetzung der Höhe nach
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x.x.x.x. Xxxxxxxxxxx
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4. Zeitpunkt der Festsetzung
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5. Adressat
5.1. Grundsatz
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Xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx x XXxX xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xx. x.xx.
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x.x.x. Xxxxxxxxxxx Xxxxxxxx
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x.x.x. Xxxxxxxxxx XxxX xxxxx Xx XX
Xxx xxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx XxxX xxxxx Xx XX xxxx xxx XX xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxXxxX xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXx xxxx XX X. xxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. Xx. x.x.x.x, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xx. x.x.x.x.
6. Verspätungszuschlag bei Änderung des Steuerbescheides
Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
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7. Einspruchsverfahren
7.1. Auslegung von Anträgen
Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxx xxx xx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx, xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx XX xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.
7.2. Erneute Prüfung der Ermessenskriterien
Xx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxx xxxx xxxxxx xx xxxxxx, xx xxx. xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
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Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.
7.3. Zeitpunkt der Einspruchsentscheidung
Xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.
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8. Herabsetzung bzw. Bestätigung des Verspätungszuschlags während des Klageverfahrens
Xxx xxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx, xx xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xx. Xxx xxxx Xxxxxxxxxxx xxxx xxx. xx xx XXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXXx xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx, XXxXx xxxx XX X. xxxx. Xx xxx Xxxxxxx, xx xxxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xx xxx XXX xxxx xxx XX xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx.
9. Erklärungspflicht wegen Kurzarbeitergeld
Xx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxx xxxxxxxxxx, xxxxxxx xxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx xxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxx Xxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx.
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Gilt die Festsetzung des Verspätungszuschlages ausnahmslos?
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Xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx xx, xxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxx, xxxxxxxx xxxxx xxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx.
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Werden zusätzlich Nachzahlungszinsen festgesetzt?
Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx "Xxxxxxxxxxxx", xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxx"x. Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxx. Xxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx x. Xxxxxxx xxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx x,xx Xxxxxxx xxx Xxxxx xxxxxxx xxxxxx.
Was geschieht bei Nichtabgabe der Steuererklärung?
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Was können Betroffene tun?
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