19. August 2022 No tax evasion if tax office has access to electronic wage t ... According to a recent ruling of the Münster Tax Court there is no tax evasion if the taxpayer on the one hand had failed to submit tax returns, but the tax office nevertheless has all the necessary information by means of the automated electronic wage tax certificates. Kategorien: Tax CourtSchlagwörter: Tax evasion, employment income, wage tax ...