03.12.2024 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. Categories: Supreme Tax Court casesKeywords: records, bookkeeping
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 ...
