Ruling as a form of settlement of an individual tax case: Considerations exemplified by tax overpayment

The ruling on the application of tax overpayment is a formal act which does not prejudge the existence of tax arrears, but which provides information on the way the payment is credited. The credit is legally binding. Therefore, the ruling on the credit only confirms that it has been effected. The amount of the tax liability or arrears shall not be verified in the credit decision. The amounts shall be fixed or determined in accordance with their respective procedures. The ruling is a formal condition for the overpaid tax to be credited against outstanding and current tax liabilities. The ruling has legal effects in the sense that as for the date of crediting the overpayment, tax arrears no longer exist.