Nicht erklärte Umsatzsteuer-Erstattung

Der BFH hat in seinem Urteil vom 27.08.2013 eine offenbare Unrichtigkeit in Zusammenhang mit der Umsatzsteuerzahlung zugelassen. Danach liegt eine von Amts wegen zu berichtigende offensichtliche Unrichtigkeit vor, wenn das Finanzamt die Umsatzsteuerzahlungen nicht als Betriebsausgabe erfasst hat. Im Urteilsfall hatte der Steuerpflichtige in der vorgelegten Gewinnermittlung übersehen, dass Umsatzsteuerzahlungen zu erfassen waren, die aber in der Umsatzsteuererklärung ordnungsgemäß beinhaltet waren. Das Oberste Gericht sah darin eine offenbare Unrichtigkeit, die innerhalb des Festsetzungsfrist zur Änderung des betreffenden Steuerbescheides führt.
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