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Mit der Einkommenssteuererklärung nicht zuviel Zeit lassen

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BenutzerBeitrag

15:19
31. Juli 2011


Abendstern

Frankfurt am Main

Member

Beiträge 29

Ob bei Praktika, Ferienarbeiten oder meinem zuletzt fast regelmäßig ausgeübten Nebenjob: Wann immer einmal von der Einkommenssteuererklärung gesprochen wurde, bekam ich mit, dass den Menschen davor graust. Auch beim lesen von entsprechenden Internetbeiträgen ist dies der allgemeine Tenor.

 

Sicher, wenn man möglichst viele der Möglichkeiten nutzen möchte, die eine Einkommenssteuererklärung bietet kann es schon aufwändig werden. Aber auch für alle, welche die im Grunde selbst erklärenden Formulare nur ausfüllen, die eh vorhandenen Dokumente zusammenstellen bzw. Pauschalen in Anspruch nehmen und dann abgeben, schlägt sich dies fast immer im Portemonnaie nieder. Außerdem gibt es im Internet diverse Möglichkeiten sich die ungefähre Einkommenssteuer berechnen zu lassen.

 

Daher macht es m.E. keinen Sinn auf diese gesetzliche Möglichkeit zu verzichten bzw. sie lange hinauszuzögern.

Das Aufschieben kann sogar nun einen erheblichen Nachteil bedeuten. Denn nachdem es jahrelang Streit über die Ungleichbehandlung zwischen der Pflichtveranlagung (7 Jahre) und der Antragsveranlagung (4 Jahre) gab, hat der BFH nun entschieden, dass die verkürzte Frist von 4 Jahre für freiwillige Einkommenserklärungen rechtskonform ist.

Begründet wurde dies damit, dass durch die Anlaufhemmung bei der Pflichtveranlaung automatisch ein anderer Sachverhalt gegeben sei, als bei der freiwilligen (was ja auch stimmt). Bei der freiwilligen Abgabe (Antragsveranlagung) ist daher die in den §§ 169 ff Abgabenordnung festgelegte Festsetzungsfrist von vier Jahren maßgebend.

 

Das gesamte Urteil gibt es hier -> http://www.bfhurteile.de/VIR5310.htm

 

Also Gazellen. Sofern ihr betroffen seit: Berücksichtigt dies.

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