The German Federal Fiscal Court Jan. 22 posted online Decision No. VI R 5/23, clarifying the rights of insolvency administrators to file assessment applications in tax refund cases for employees, Bloomberg Tax reported. The taxpayer, a debtor in insolvency, had a tax return filed on his behalf by an insolvency administrator who signed it alone. The Tax Office refused to conduct the assessment, contending that the taxpayer’s signature was also needed. Upon the former administrator’s death, a new administrator was appointed and continued the case.
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