Tax evasion?
June 18, 2009 | 70,00 EUR | answered by Dr. Lars Nozar
Dear Sir or Madam,
Is tax evasion present if one forgets to declare income and expenses (sales tax) in the same amount within a tax return (1997), but the correct tax has been determined overall? Is there possibly a ruling on this issue?
Can one be punished for tax evasion, even though the tax office has dismissed the originally determined hidden profit distribution found in the tax audit, which was the basis for the initiation of the criminal proceedings, because it was not legally permissible?
Thank you in advance for your response!
Hello, regarding the question:
If there was no temporal interruption in the determination and no damage was caused to the treasury, it is not tax evasion (please note that this is only a definition of terms).
If incorrect or incomplete information regarding tax-relevant facts was provided to the tax authorities and taxes were thereby reduced, this constitutes tax evasion.
The question of hidden profit distribution can only be answered seriously by a lawyer if the investigative and criminal file has been consulted. This particularly concerns the issue of intent. But please note that by submitting your tax return, you have certified completeness and accuracy. Therefore, a judge - in my opinion - is unlikely to believe you in this regard. You should definitely hire an experienced lawyer as your defense. They may be able to secure a "painless" outcome during the main hearing through skillful, professional speaking.
I would not take any action without a defense lawyer!
Best regards
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