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- Title
Die sog. Modernisierung der Außenprüfung.
- Authors
Krumm, Marcel
- Abstract
The article "The so-called modernization of external audits" analyzes the effects of the DAC-7 implementation law on external audits. Various new regulations and potential problems are examined in order to ensure timely legal certainty in taxation. The legislator aims for faster audits and a shorter statute of limitations for tax assessments. Measures to expedite audits and improve cooperation between administrative authorities are discussed. The article also addresses the obligations of taxpayers to cooperate during external audits and the consequences of non-compliance or insufficient compliance. The regulations regarding reporting and correction obligations after audits are also explained. The interpretation of § 153 para. 4 AO regarding the obligation to report incorrect tax returns is discussed. The advantages and disadvantages of the new regulations are also highlighted.
- Subjects
TAX assessment; TAX &; expenditure limitations; LIMITATION of actions; TAX returns; AUDITING; NONCOMPLIANCE
- Publication
Die Unternehmensbesteuerung (Ubg), 2023, Vol 16, Issue 6, p284
- ISSN
1865-7222
- Publication type
Article
- DOI
10.9785/ubg-2023-160603