Late payment penalties are also constitutional for periods from 2019 onwards

The amount of the late payment surcharges is also not unconstitutional for periods after 2018, as the Federal Fiscal Court has once again confirmed.

The Federal Fiscal Court has once again confirmed that the amount of the late payment surcharges is also constitutional for periods after December 31, 2018. In the opinion of the X. Senate of the Federal Fiscal Court, the doubts expressed by another Senate of the Federal Fiscal Court regarding the constitutionality of the late payment surcharges in proceedings concerning the suspension of enforcement are not a reason to question the constitutionality of the late payment surcharges. Senate of the Federal Fiscal Court is no reason to submit the question of the constitutionality of the late payment surcharges to the Federal Constitutional Court for review.