Which states are covered by Law 370
Voluntary disclosure in the event of evasion of foreign taxes in accordance with Section 370 (6) AO
| Section 370 (6) AO extends the scope of tax evasion to include import and export duties that are administered by another EU member state or that are due to an EFTA member state (Switzerland, Norway, Liechtenstein, Iceland), as well as sales taxes and harmonized consumption taxes, managed by another EU member state. Since the standard would be empty if the German tax authority term (§ 6 Abs. 2 AO) were used, the case is necessarily recorded that false information (in the inspection variant) is given to a foreign authority (Krumm in Tipke / Kruse, AO / FGO, Section 370 AO, marginal number 77). The article deals with the resulting questions: Does a correction obligation arise in accordance with or in accordance with § 153 AO if the incorrect information given to a foreign tax authority is subsequently recognized? And under what circumstances can a self-disclosure exempt from punishment be submitted after tax evasion has been completed according to § 370 Paragraph 6 AO? |
1. No notification and correction obligation
If the taxpayer subsequently recognizes the incorrectness or incompleteness of a declaration made by him to a tax authority before the end of the assessment period, he is obliged to notify the tax authority immediately if this results in a A reduction in taxes may come or has already come.
The question arises as to whether this also applies to declarations made to a foreign authority if the taxpayer subsequently realizes their inaccuracy. If the taxes concerned are import or export duties from another EU member state or an EFTA member state or sales taxes administered by another EU member state, a tax reduction is possible according to Section 370 (6) AO, as the provision also applies to Section 370 (4) sentence 1 AO refers, in which the term tax reduction is legally defined. However, in accordance with Section 1 (1) sentence 1 AO, the AO only applies to all taxes regulated by federal or Union law, insofar as these are administered by federal or state tax authorities. Such charges that are administered by another state do not fall within the scope of § 153 AO. There is no reference in accordance with Section 370 (6) AO in Section 153 AO. As a result, in the constellation described, there is no obligation to notify under Section 153 AO, neither to a German tax authority nor to the foreign tax authority.
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