Die Rückabwicklung im Ertragsteuerrecht

Income tax law lacks clear regulations in terms of what fiscal consequences can occur if an income tax issue is later reversed. It is thus left to those who apply the law to address how such reversals should be dealt with fiscally. In this regard, the solutions to this problem found in case law are constantly criticised in research literature.
This study examines whether and to what extent the criticism of the case law of Germany’s fiscal courts in relation to the cancellation of income tax procedures is justified. To this end, it first presents the conditions under which the cancellation of such a procedure is applicable and what fiscal consequences it can trigger. It concludes by demanding an appropriate form of taxation for such cancellations and, in turn, the partial abandonment of the current case law of the fiscal courts.