16.04.2024 Estimate of taxable income if deficient cash register is use ... In a recent ruling the Supreme Tax Court continued to develop its case law on the application of the principles of proportionality and protection of legitimate expectations in the case of estimates by the tax authorities. A full estimate that completely ignores the taxpayer's own profit and loss calculation is only permissible if the deficiencies identified are serious. Categories: Supreme Tax Court casesKeywords: electronic cash register, minimum taxabl ...
05.01.2011 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. Categories: Official PronouncementsKeywords: Retention, records, electronic cash regi ...
