Expat's Concise Guide to Overcome Officialdom in Germany and so smoothly integrate into Germany to stay on the right side of the law https://www.lg2g.info/legal-news-on/business-taxes 2025-02-07T12:08:06+01:00 Joomla! - Open Source Content Management 2009-02-02T17:03:52+01:00 2009-02-02T17:03:52+01:00 https://www.lg2g.info/legal-news-on/business-taxes/728-auditing-pc-by-paper-records-and-not-digitally AvE hi@lg2g.info

<div class="feed-description"><div class="itemBody"> <h1>Auditing PC by Paper Records and not Digitally</h1> <p align="justify">As recently reported in this newsletter, the tax authorities have the right to audit your tax records online. But what happens if you submit all your records (§147 VI AO) for bookkeeping on paper and deny online access? The first judgment on this matter has come from the FG Rhineland-Palatinate (January 20, 2005, re 4 K 2167/04).</p> </div>

<div class="feed-description"><div class="itemBody"> <h1>Auditing PC by Paper Records and not Digitally</h1> <p align="justify">As recently reported in this newsletter, the tax authorities have the right to audit your tax records online. But what happens if you submit all your records (§147 VI AO) for bookkeeping on paper and deny online access? The first judgment on this matter has come from the FG Rhineland-Palatinate (January 20, 2005, re 4 K 2167/04).</p> </div> 2009-02-02T17:35:49+01:00 2009-02-02T17:35:49+01:00 https://www.lg2g.info/legal-news-on/business-taxes/731-electricity-tax-relief-for-opticians AvE hi@lg2g.info

<div class="feed-description"><h1>Electricity Tax Relief for Opticians</h1> <p>An optician had the idea of saving money by applying for a cheaper tax rate for electricity. §9 III <em>Stromsteuergesetz </em>(= Act on Electricity Taxation) grants "producing trades" a reduced tax rate. Having to assemble glasses the optician applied for this reduced taxation.</p> </div>

<div class="feed-description"><h1>Electricity Tax Relief for Opticians</h1> <p>An optician had the idea of saving money by applying for a cheaper tax rate for electricity. §9 III <em>Stromsteuergesetz </em>(= Act on Electricity Taxation) grants "producing trades" a reduced tax rate. Having to assemble glasses the optician applied for this reduced taxation.</p> </div> 2009-02-02T16:58:11+01:00 2009-02-02T16:58:11+01:00 https://www.lg2g.info/legal-news-on/business-taxes/727-personal-liability-of-partner-for-their-companys-tax-debts AvE hi@lg2g.info

<div class="feed-description"><h1>Personal Liability of Company's Partner for their Company’s Tax Debts</h1> <p>Can partners of a GbR (private partnership with unlimited liability of partners in addition to the company liability itself) be held personally liable for tax debts of their company? The BFH decided this question on May 9, 2006 (re VII R 50/05).</p> </div>

<div class="feed-description"><h1>Personal Liability of Company's Partner for their Company’s Tax Debts</h1> <p>Can partners of a GbR (private partnership with unlimited liability of partners in addition to the company liability itself) be held personally liable for tax debts of their company? The BFH decided this question on May 9, 2006 (re VII R 50/05).</p> </div>