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         007 - S 2319 A - St 32 2 - Im Rahmen des Jahressteuergesetzes 2008 – JStG
         2008 – wurde die Zweijahresfrist für Antragsveranlagungen gemäß § 46 A
         bs. 2 Nr. 8 Satz 2 EStG aufgehoben. Diese Gesetzesänderung ist erstmals fü
         r den VZ 2005 anzuwenden und in Fällen, in denen am Tag der Verkündung des
          JStG 2008 (28.12.2007) über einen Antrag auf Veranlagung zur Einkommensteu
         er noch nicht bestandskräftig entschieden ist (§ 52 Abs. 55j Satz 2 EStG i
         .d.F. des JStG 2008). Dies hat zur Folge, dass die im Hinblick auf die beim
         Bundesverfassungsgericht (BVerfG) anhängigen Verfahren 2 BvL 55/06 und 2 Bv
         L 56/06 ruhenden Einsprüche bzw. zurückgestellten Einkommensteuererklärun
         gen für VZ vor 2005 nunmehr bearbeitet und in materieller Hinsicht geprüft
          werden können. Nach dem Tage der Verkündung des JStG 2008 neu eingehende
         Antragsveranlagungen für VZ vor 2005 sind abzulehnen, ebenso ggf. dagegen e
         rhobene Einsprüche. Für frühere VZ ist die bisherige zweijährige Antrags
         frist im Zeitpunkt der Gesetzesänderung bereits abgelaufen. Ein Ruhen neuer
          Verfahren im Hinblick auf die o. a. Verfahren beim BVerfG ist nicht möglic
         h. Gegenstand der BVerfG-Verfahren ist § 46 Abs. 2 Nr. 8 EStG in der für d
         en VZ 1996 und 1998 maßgebenden Fassung. Zudem ist beabsichtigt, die noch a
         nhängigen BVerfG-Verfahren au-ßergerichtlich zu erledigen und nicht mehr f
         ortzuführen. Der Wegfall der Zweijahresfrist in § 46 Abs. 2 Nr. 8 EStG bed
         eutet nicht, dass Antrags- und Pflichtveranlagungen hinsichtlich der Festset
         zungsverjährung gleich zu behandeln sind. Für Antragsveranlagungen beginnt
          die Festsetzungsfrist nach § 170 Abs. 1 AO mit Ablauf des Ka-lenderjahres,
          in dem die Steuer entstanden ist. Im Gegensatz zur Pflichtveranlagung kommt
          es hier nicht zu einer Anlaufhemmung nach § 170 Abs. 2 Satz 1 Nr. 1 AO, so
         dass die Festset-zungsfrist für Antragsveranlagungen grundsätzlich 4 Jahre
          beträgt. Zur Problemat...
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Aufhebung der Zweijahresfrist für Antragsveranlagungen

18.12.2007 Kurzinformation der Steuergruppe Nr. ST 3_2007K240 vom 18.12.2007 - S 2319 A - St 32 2 - Im Rahmen des Jahressteuergesetzes 2008 – JStG 2008 – wurde die Zweijahresfrist für Antragsveranlagungen gemäß § 46 Abs. 2 Nr. 8 Satz 2 EStG aufgehoben. Diese Gesetzesänderung ist erstmals für den VZ 2005 anzuwenden und in Fällen, in denen am Tag der Verkündung des JStG 2008 (28.12.2007) über einen Antrag auf Veranlagung zur Einkommensteuer noch nicht bestandskräftig entschieden ist (§ 52 Abs. 55j Satz 2 EStG i.d.F. des JStG 2008). Dies hat zur Folge, dass die im Hinblick auf die beim Bundesverfassungsgericht (BVerfG) anhängigen Verfahren 2 BvL 55/06 und 2 BvL 56/06 ruhenden Einsprüche bzw. zurückgestellten Einkommensteuererklärungen für VZ vor 2005 nunmehr bearbeitet und in materieller Hinsicht geprüft werden können. Nach dem Tage der Verkündung des JStG 2008 neu eingehende Antragsveranlagungen für VZ vor 2005 sind abzulehnen, ebenso ggf. dagegen erhobene Einsprüche. Für frühere VZ ist die bisherige zweijährige Antragsfrist im Zeitpunkt der Gesetzesänderung bereits abgelaufen. Ein Ruhen neuer Verfahren im Hinblick auf die o. a. Verfahren beim BVerfG ist nicht möglich. Gegenstand der BVerfG-Verfahren ist § 46 Abs. 2 Nr. 8 EStG in der für den VZ 1996 und 1998 maßgebenden Fassung. Zudem ist beabsichtigt, die noch anhängigen BVerfG-Verfahren au-ßergerichtlich zu erledigen und nicht mehr fortzuführen. Der Wegfall der Zweijahresfrist in § 46 Abs. 2 Nr. 8 EStG bedeutet nicht, dass Antrags- und Pflichtveranlagungen hinsichtlich der Festsetzungsverjährung gleich zu behandeln sind. Für Antragsveranlagungen beginnt die Festsetzungsfrist nach § 170 Abs. 1 AO mit Ablauf des Ka-lenderjahres, in dem die Steuer entstanden ist. Im Gegensatz zur Pflichtveranlagung kommt es hier nicht zu einer Anlaufhemmung nach § 170 Abs. 2 Satz 1 Nr. 1 AO, sodass die Festset-zungsfrist für Antragsveranlagungen grundsätzlich 4 Jahre beträgt. Zur Problematik der Feststellungsfrist bei der Feststellung des verbleibenden Verlustvortrag nach § 10d Abs. 4 EStG i. d. F. des JStG 2007 sowie zur Anwendung der BFH-Urteile vom 01.03.2006 - XI R 33/04 - und vom 02.08.2006 - XI R 65/05 - wird auf das BMF-Schreiben vom 30.11.2007 - IV C 4 - S 2225/07/004 - hingewiesen. Bearbeiter: Herr Simon (0261) 4932-36682 Bearbeiter: Herr Hellenbrand (0261) 4932-36683

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