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Tax assessment error: luck for taxpayers, bad luck for the tax office


A mistake can also happen at the tax office. A recent judgment by the Federal Fiscal Court shows that taxpayers can get away easily.

A mistake can also happen at the tax office. A recent judgment by the Federal Fiscal Court shows that taxpayers can get away easily.

  • The tax office can also make a mistake.
  • However, a permanent tax assessment notice * cannot be changed in every case, as a recent judgment shows.
  • This case before the Federal Fiscal Court went in favor of the taxpayer.

Error when scanning the documents - bad luck for the tax office?

Clerks at the tax office can also be wrong. As a recent ruling by the Federal Finance Court (BFH) shows, taxpayers * can get away well. Because - if the tax office made a mistake when entering the data - a tax assessment cannot always be  changed afterwards. This applies to a report on, for example, if a taxpayer declared his income correctly, but the clerk was wrong.

The taxpayer  had properly declared his income  from self-employment of around 130,000 euros in the negotiated case , according to on the background. However, when the documents were scanned at the tax office, the system in question was accidentally overlooked - so that the income was not recorded.

Read here : Tax return 2019: These items bring you a lot of money back from the state

Case before the Federal Finance Court went in favor of the taxpayer?

As further reported on the case, several test and risk warnings were received after the data had been automatically checked by a risk management system. The clerk processed this information and did not check, however, whether the claimant's income had been correctly transferred in the income tax assessment  notice . The error was only recognized and corrected in the following year, the news portal explains.

Find out here: Eating in a restaurant: That is why you will soon pay less VAT - what about drinks?

Valid tax assessment - taxpayers do not have to pay in this case

How did it end? As further reported, the taxpayer does not have to pay back - because the BFH has decided that the final tax assessment should not be corrected in this case. The law only allows the correction of typing or arithmetical errors and similar apparent inaccuracies that were made when the administrative act was adopted. The rule is not applicable if the tax office has insufficiently clarified the facts.

Read here : Tax return 2019: What Elster really brings - and what you should know when saving

Incorrect income statement? Court gives reasons

The incorrect income tax assessment was based in our example case the report of the According to news portal to ensure "that the true level of the applied in the decision revenues has not been elucidated, although there have been due to the risk and Test doubts about the correctness of such income and therefore a further examination of the facts was necessary" . This precludes the existence of a mere mechanical oversight.


Also interesting : You have so much time left for the 2019 tax return


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* is part of the nationwide central Ippen editorial network

Source: merkur

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