Tax & Legal Blog

Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

Kategorien

Kategorien: Alle

2 Ergebnisse gefunden

  • No right to estimate the withdrawal of non-food items by ret ...

    An additional estimate by the tax office because of a breach of record-keeping obligations is not possible if the taxpayer (a sole trader in the food and non-food sector) was relying on the simplified record-keeping procedure granted to him by the Federal Ministry of Finance. The main issue in the case of dispute was whether the ministerial circular to that effect covers not only food but also non-food items.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    records, bookkeeping
    Autor:in

  • Retention of records - electronic cash registers

    The finance ministry has issued a decree on the retention of data recoded on cash registers and similar machines.

    Originaldatum
    Kategorien
    Official Pronouncements
    Schlagwörter
    Retention, records, electronic cash regi ...
    Autor:in