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reimbursement rates yet again to tax?

The BMF would like an amendment to the Income Tax Act (ITA) under the Finance Law (JStG) 2010 reimbursement rates but again subject to income tax. With this supplement it were, the explanatory memorandum to the Annual Tax Act 2010, only a clarification.

would specifically enhance the financial management § 20 para 1 No 7 Income Tax Act the following sentence 3: "refund interest for the purpose of § 233a of the tax code are income within the meaning of sentence 1.

background:
v. Case With 15th 6. 2010 - VIII R 33/07 BFH had held that statutory interest is the meaning of § 233a AO, paying the tax office to the taxable income (so-called refund interest), the recipient is not subject to taxation, provided they relate to taxes, the gem. § 12 3 Income Tax Act does not are deductible.
interest in the sense of § 233a AO, the taxpayer pays the tax office (for a fee interest), are among the most according to § 12 of the Income Tax Act No. 3 non-deductible expenses. In contrast, could - at least according to the previous case - interest on income tax refunds to the recipient in principle subject to taxation in accordance with § 20 para 1 No 7 Income Tax Act (see last BFH, Judgement of 8.11.2005 - VIII R 105/03).
on this ruling, the BMF is now responding to the proposal to amend the Income Tax Act under the JStG 2010th The final reading of the Annual Tax Act 2010 in the Bundestag is scheduled for 29/10/2010.