The German Federal Constitutional Court has issued a release on its findings that per annum interest of 6% on back taxes and tax refunds is unconstitutional from 2014 onwards. According to the release, the First Senate of the Federal Constitutional Court issued the Order of 8 July 2021 1 BvR 2237/14, 1 BvR 2422/17, holding that the interest incurred on back taxes and the interest paid for tax refunds pursuant to § 233a in conjunction with § 238(1) first sentence of the Fiscal Code (Abgabeno…