{"id":43882,"date":"2019-12-04T13:51:26","date_gmt":"2019-12-04T11:51:26","guid":{"rendered":"https:\/\/newserver.fyb.de\/produkt\/tax-compliance-management-system-tax-risk-mitigation-and-reduction\/"},"modified":"2019-12-04T13:51:26","modified_gmt":"2019-12-04T11:51:26","slug":"tax-compliance-management-system-liability-and-tax-risk-reduction-tax-compliance-management-system-liability-and-tax-risk-reduction","status":"publish","type":"product","link":"https:\/\/www.fyb.de\/en\/produkt\/tax-compliance-management-system-liability-and-tax-risk-reduction-tax-compliance-management-system-liability-and-tax-risk-reduction\/","title":{"rendered":"Tax Compliance Management System \u2014 tax risk mitigation and reduction"},"content":{"rendered":"<p><strong>Thomas J\u00e4ger<\/strong> \u2014 tax consul\u00adtant and part\u00adner LM Audit &amp; Tax GmbH, Munich<\/p>\n<p><strong>Miriam Rosen\u00adthal<\/strong> \u2014 Lawyer and tax consul\u00adtant LM Law Rechts\u00adan\u00adwalts\u00adge\u00adsell\u00adschaft mbH, Munich<\/p>\n<p><strong>Maxi\u00admi\u00adlian Boden\u00adha\u00adgen<\/strong> \u2014 Certi\u00adfied Public Accoun\u00adtant and Tax Consul\u00adtant LM Audit &amp; Tax GmbH, Munich<\/p>\n","protected":false},"excerpt":{"rendered":"<p><strong>The initia\u00adtion of crimi\u00adnal tax procee\u00addings by German tax offices, mostly as a result of simple unin\u00adten\u00adtio\u00adnal errors, accor\u00adding to the motto \u201cshoot first and ask ques\u00adti\u00adons later\u201d is now common prac\u00adtice, which many a busi\u00adness mana\u00adger has alre\u00adady had to expe\u00adri\u00adence first hand. The core ques\u00adtion here regu\u00adlarly lies in the demar\u00adca\u00adtion between simple error correc\u00adtion on the one hand and (actually unde\u00adsi\u00adra\u00adble) volun\u00adt\u00adary disclo\u00adsure exemp\u00adting from punish\u00adment on the&nbsp;other.<\/strong><\/p>\n<p>On May 23, 2016, the Fede\u00adral Minis\u00adtry of Finance issued a state\u00adment in the Appli\u00adca\u00adtion Decree of the Fiscal Code (Anwen\u00addungs\u00ader\u00adlass der Abga\u00adben\u00adord\u00adnung, AEAO) on Section 153 on the ques\u00adtion of the demar\u00adca\u00adtion between the decla\u00adra\u00adtion of correc\u00adtion pursu\u00adant to Section 153 AO and the volun\u00adt\u00adary disclo\u00adsure pursu\u00adant to Section 371 AO. There, it is stated in para. 2.6: \u201cIf the taxpayer has set up an inter\u00adnal control system that serves to fulfill tax obli\u00adga\u00adti\u00adons, this may, if neces\u00adsary, consti\u00adtute an indi\u00adca\u00adtion that may speak against the exis\u00adtence of intent or reck\u00adless\u00adness, but this does not exempt an exami\u00adna\u00adtion of the indi\u00advi\u00addual&nbsp;case.\u201d<\/p>\n","protected":false},"featured_media":40911,"comment_status":"open","ping_status":"closed","template":"","meta":{"wp_typography_post_enhancements_disabled":false},"product_brand":[],"product_cat":[2452,2463,2482,2496,2497],"product_tag":[1467,1476,1642,1644,1647,1648,1652],"class_list":{"0":"post-43882","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-ebook-en","7":"product_cat-fyb-2020-en","8":"product_cat-thomas-jaeger-en","9":"product_cat-maximilian-bodenhagen-en","10":"product_cat-miriam-rosenthal-en","11":"product_tag-thomas-hunter","12":"product_tag-tax-compliance-en","13":"product_tag-lm-audit-tax-ltd","14":"product_tag-miriam-rosenthal-en","15":"product_tag-lawyer-and-tax-consultant-lm-law-rechtsanwaltsgesellschaft-mbh","16":"product_tag-munich","17":"product_tag-maximilian-bodenhagen-en","18":"pa_ausgabe-deutsch-en","19":"pa_ausgabe-englisch-en","21":"first","22":"outofstock","23":"taxable","24":"shipping-taxable","25":"purchasable","26":"product-type-variable"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Compliance Management System - tax risk mitigation and reduction - FYB Financial Yearbook<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fyb.de\/en\/produkt\/tax-compliance-management-system-liability-and-tax-risk-reduction-tax-compliance-management-system-liability-and-tax-risk-reduction\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Compliance Management System - tax risk mitigation and reduction - FYB Financial Yearbook\" \/>\n<meta property=\"og:description\" content=\"The initiation of criminal tax proceedings by German tax offices, mostly as a result of simple unintentional errors, according to the motto &quot;shoot first and ask questions later&quot; is now common practice, which many a business manager has already had to experience first hand. The core question here regularly lies in the demarcation between simple error correction on the one hand and (actually undesirable) voluntary disclosure exempting from punishment on the other. On May 23, 2016, the Federal Ministry of Finance issued a statement in the Application Decree of the Fiscal Code (Anwendungserlass der Abgabenordnung, AEAO) on Section 153 on the question of the demarcation between the declaration of correction pursuant to Section 153 AO and the voluntary disclosure pursuant to Section 371 AO. 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