Late payment surcharge despite the floods: Cologne Finance Court stands firm
Late payment surcharge despite the floods and lack of knowledge: Cologne Tax Court upholds the 500-euro surcharge.
New tick box on the tax return: the Federal Ministry of Finance clarifies what code 500 means
The Federal Ministry of Finance (BMF) makes it clear that the new tick box ‘Code 500’ on the tax return does not create any new obligations or criminal liability risks.
Voluntary disclosure leading to immunity from prosecution: Federal Chamber of Tax Advisers warns against its abolition
The BStBK has warned against the planned abolition of voluntary disclosure as a means of avoiding criminal liability – a move that would have significant consequences for SMEs and private individuals.
BFH: Doubts regarding the admissibility of discretionary assessment notices under tobacco tax law
The Federal Fiscal Court leaves the question open: Can the Main Customs Office hold someone liable both as a taxpayer and as a guarantor?