Tax & Legal

In a most recent judgment, the Supreme Tax Court decided that the obligation to use the special electronic mailbox also applies if a tax advisor who exercises his right to represent himself or represents a relative files a lawsuit before a tax court as a private individual without referring to his accreditation as a tax advisor.

In a decision of the Supreme Tax Court published on 12 November 2020, the Court held that the electronic filing of an income tax return may be considered unreasonable from an economic point of view, where the cost of setting up and maintaining a system for the transmission of remote data bears no meaningful economic correlation to the income triggered by the obligation to file the tax returns electronically

The finance ministry has published a decree announcing the availability of its XBRL taxonomy for compulsory electronic filing on the accounts in support of the tax returns for all years beginning on or after January 1, 2012. However, no exception will be taken to those filing in the traditional way for the first year of the new system.

The finance ministry has published its draft taxonomy for the electronic filing of accounts in support of the tax returns. The final version is expected to be ready for 2011 filings.