31. Mai 2022 Update: Cum-ex trading is tax evasion In its decision of 28 July 2021, the Federal Court of Justice held that claiming a refund or credit of withholding tax in the wake of cum-ex schemes is a criminal act of tax evasion. The proceeds obtained in these illegal transactions and the benefits derived therefrom may be collected. Kategorien: Tax CourtSchlagwörter: cum-ex, Tax evasion
16. März 2022 Bundesrat: Draft Bill Organised Tax Evasion The draft bill is being (re-)introduced to combat serious tax evasion executed via organised -"gang"- structures. The current law is limited to organised evasion of VAT and excise duties. Kategorien: LegislationSchlagwörter: cum-ex, Tax evasion, organised crime
22. November 2021 Supreme Tax Court: no refund of legal costs for appealing ag ... In a recent ruling, the Supreme Tax Court decided that there is no claim for the refund of costs incurred in the event of a successful appeal against interest on evaded amounts, even in child benefit proceedings. Kategorien: Supreme Tax Court casesSchlagwörter: Tax evasion, legal costs, child benefit
04. Juni 2021 ECJ: Participation in VAT fraud and refusal of input VAT ded ... The right to deduct input VAT is denied not only if the taxable person himself commits an evasion, but also if he is aware that he participated with his acquisition in a tax evasion. In the latter case the refusal of the input tax deduction is a consequence of the failure to comply with the responsibilities in suspect cases. The taxable person who knew or should have known that he or she was participating in a fraudulent transaction assists the perpetrators of that fraud and becomes an accomplice thereto. The European Court of Justice (ECJ) confirms its previous case law on this issue. Kategorien: European Court of JusticeSchlagwörter: Tax evasion, VAT fraud
03. Dezember 2020 Germany: Higher penalties for organized tax evasion? The representatives of the German provinces (the upper chamber of parliament - Bundesrat) would like higher penalties for organized tax evasion and further suggest improving the investigation of such crimes. On 27 November 2020 the upper chamber decided to introduce a corresponding bill in the German Bundestag to amend the German Fiscal Code. Kategorien: From EuropeSchlagwörter: cum-ex, Tax evasion, penalty
05. Januar 2011 Constitutional Court allows house search on basis of stolen ... The Constitutional Court has rejected a complaint from a taxpayer against a court order for a house search after the secret service gave a CD with income data from Liechtenstein to the tax authorities. Kategorien: PwC ReportsSchlagwörter: Tax evasion, house search, tax haven, ba ...
