10.06.2024 No obligation to use the special electronic mailbox for law ... In a recently published decision, the Supreme Tax Court held that a law firm in the legal form of a limited liability company (GmbH) acting as representative of the claimant was not obliged to use the mandatory electronic legal communication system when submitting an appeal to the tax authorities before 1 August 2022. Categories: Supreme Tax Court casesKeywords: telecommunications, electronic data
20.08.2015 No use of electronic data collected by tax auditors against ... The Supreme Tax Court has held that tax auditors may only evaluate taxpayer data in the taxpayer’s offices or in their own tax offices and must delete it once the assessments for the year in question are final. Categories: Supreme Tax Court casesKeywords: tax audit data, electronic data