Last year, almost 3.5 million appeals were lodged against tax assessments, according to the latest statistics from the Federal Ministry of Finance (BMF). Including other unresolved appeals from previous years, the tax offices had to review more than 5.8 million assessments. Around 3.2 million appeals, i.e. more than half, were rejected by the
During the lockdown in spring, all kinds of retail stores also had to close. Due to the loss of sales during the lockdown, a clothing chain did not want to pay the full rent, which ultimately ended up in court. However, the Frankfurt am Main Regional Court did not consider this to be justified (judgment of 5.10.2020, ref. 2.-15 O 23/20). Even at the beginning of the coronavirus measures, there was a debate across Germany as to whether
The coronavirus and how to deal with it are dividing opinion. While some demand and approve of more and more regulations and restrictions, others see these measures as pointless and inappropriate. Accordingly, they are calling for all restrictions to be removed. Employers sit between these positions. Their position is exacerbated by the fact that they are protected by criminal and
How is it to be assessed if the employer pays warning fines that were incurred in the context of the employment relationship in road traffic? The Federal Fiscal Court has now dealt with this question. The facts of the case The case in question involved a company in the parcel delivery sector. In order to ensure fast and smooth delivery of parcels to customers, the employer had
