Also, the tax office can make a mistake. That the taxpayer can get away with it, shows a recent judgment of the bundesfinanzhof.Also, the tax office can make a mistake. But not in every case, a stock binding tax assessment notice* can be changed Readily, such as a recent ruling shows. This case is before the Supreme tax court was decided in favour of the taxpayer.
errors in the Scanning of the documents - too bad for the IRS?
clerk of the tax can be wrong. As a current judgment of the Federal court of Finance (BFH) shows, taxpayers * get out of this well. Because it is not always possible - should have made the tax office in the collection of the data a error a tax notification without Further ADO, in retrospect, be changed. This is a report on ntv.dezufolge for example, if a taxpayer has declared income is correct, the officer was wrong, however.
The Taxpayers had stated in the negotiated case , the income from self-employment in the amount of about € 130,000 to correctly that explains it ntv.de to the backgrounds. However, when Scanning the documents in the tax office, the plant in question had been inadvertently overlooked - so that the income had not been recognized.
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the case before the Supreme tax court went in favour of the tax payer?
after the machine checks the data by a risk management system, several test went, how ntv.de reported more to the case, and risk information. The clerk had dealt with these notes and, however, not examined whether in income tax the income of the plaintiff, applicable, had been adapted. The error was only recognized in the subsequent year, and been corrected, says the news portal.
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stock strong tax assessment - the taxpayer must not pay in the case
How to get the thing out? How ntv.de reported more, do not need to pay back the taxpayers, because the Federal fiscal court had decided that the final tax notification could not be corrected in this case. The law permits only the correction of clerical or arithmetical errors and similar obvious inaccuracies, which are running at the time of adoption of the administrative act under. Not applicable the rule was, if the tax office has clarified the facts of the case are defective.
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Incorrect Income statement? The court announced the reasons
The incorrect income tax assessment was in the case referred to in the report of the news portal, according to the fact, "that the true height of the in the know recognised income has not been elucidated, although due to the risk and test notes doubts as to the correctness of this income is passed, and therefore, a further stage of the investigation was necessary". This close, the Presence of a mere mechanical error.
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