Business Taxes

Auditing PC by Paper Records and not Digitally

hi@lg2g.info (AvE) — Mon, 02 Feb 2009 17:03:52 +0100

Auditing PC by Paper Records and not Digitally

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).

Electricity Tax Relief for Opticians

hi@lg2g.info (AvE) — Mon, 02 Feb 2009 17:35:49 +0100

Electricity Tax Relief for Opticians

An optician had the idea of saving money by applying for a cheaper tax rate for electricity. §9 III Stromsteuergesetz (= Act on Electricity Taxation) grants "producing trades" a reduced tax rate. Having to assemble glasses the optician applied for this reduced taxation.

Personal Liability of Partner for their Company’s Tax Debts

hi@lg2g.info (AvE) — Mon, 02 Feb 2009 16:58:11 +0100

Personal Liability of Company's Partner for their Company’s Tax Debts

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).