EU Financial Protection Strengthening Act – Criminal law amendments to protect the financial interests of the European Union
04.03.2019 | The Director of Tax Research LLP and Professor of International Political Economy Practice at the University of London, Mr Richard Murphy, published a report in January 2019 according to which the tax loss from non-payment of taxes within the economies of the EU Member States could amount to 825 billion euros per year (reference year is 2015).
Own fault yardstick for determining default surcharges
25.02.2019 | In the hearing of 12.12.2018 - B 12 R 15/18 R - the Federal Social Court reversed the judgment of the North Rhine Westphalia State Social Court of 30.08.2014 - L 8 R 822/14 - on the appeal of the defendant German pension insurance Westphalia and referred the matter back to the State Social Court for further hearing and decision.
Statute of limitations after voluntary declaration
Typical practical pitfalls: Criminal law risk in contractual arrangements
Annual tax evasion in Europe estimated at possibly 825 billion euro
01.02.2019 | The Director of Tax Research LLP and Professor of International Political Economy Practice at the University of London, Mr Richard Murphy, published a report in January 2019 according to which the tax loss from non-payment of taxes within the economies of the EU Member States could amount to 825 billion euros per year (reference year is 2015).
Reasons for mitigating penalties in the event of the perpetrator and beneficiary of a tax offence falling apart
28.01.2019 | In criminal proceedings for accusations of tax evasion, the amount of the reduced taxes has a decisive effect on the sentencing. The statutory requirement of § 370 (3) no. 1 AO, the so-called "large scale", is of particular indicative importance here. A penalty can only be reduced if there are mitigating grounds. This also applies if the perpetrator of a tax evasion was not economically favoured by his own actions.
The amount of the fee is an important indication of self-employment
18.01.2019 | The Federal Social Court (BSG) has decided in a trend-setting judgement (of 31.03.2017, Az. B 12 R 7/15 R) that an agreed fee, which lies clearly over the remuneration of a comparable employee liable for social security contributions, is an important indicator for an independent activity.
Prohibition of compensation in criminal turnover tax law – Basic ruling of the BGH of 13 September 2018 – 1 StR 642/17
04.12.2018 | The Federal Court of Justice has decided, contrary to its established case-law, that input taxes must be taken into account when calculating the tax reduction and thus at the level of the facts, insofar as there is an economic connection between the outgoing invoice and the corresponding incoming invoice.
No waiver of evasion interest by the tax office – not even in the case of an actual agreement
Commercial Unreliability because of tax and contribution arrears as well as issuing an order of punishment
12.11.2018 | In the underlying case, the plaintiff and operator of an ice cream parlour received a penalty order for withholding and embezzlement of wages in 37 factual majority cases with permission for a pub and food business, whereupon the responsible District Office revoked the permission under catering law. The decision was based on the order of punishment.
Faster in the money laundering suspicion visor: Higher Regional Court Frankfurt am Main takes bank coworker with the indication of suspicion more strongly into the obligation with the delivery of reports
07.11.2018 | Deutsche Version Reports from clients who are accused of prematurely criminal money laundering (§ 261 StGB) are increasing. This applies in particular to those clients who – mostly due to their business activities – make higher or regular cash deposits, such as gastronomes or commercial merchants. If large sums of money are to be transferred…
Penalties for tax evasion „small extent“ – it can’t be more sweeping
25.10.2018 | We are often asked by our clients how much penalty they should expect for the accusation of tax evasion. For us, this is an absolutely understandable question, since everyone who is confronted with a criminal charge not only wants to know what the subsequent payment of the tax will cost him, including interest on evasion, but also whether he must expect a fine or even imprisonment.