Follow-up notice according to § 175 of the Tax Code
December 30, 2012 | 50,00 EUR | answered by Dr. Yanqiong Bolik
Dear Sir or Madam,
I have a commercial enterprise and investments in film funds. New basic assessments have been issued for the funds since 2001 after a tax audit. Follow-up assessments are not yet available.
In the meantime, I have become aware that for the same period, I have not claimed costs in excess of the amount that can be submitted under section 173 of the Tax Code, if the statute of limitations has not already expired. Do the basic assessments also give me the opportunity to submit these costs under section 177 of the Tax Code, as the statute of limitations has been suspended under section 171(10)? Both changes relate to income from commercial enterprises.
Thank you for your help.
Sincerely,
Dear inquirer,
Thank you for your inquiry, which I am happy to answer taking into consideration your input and the rules of this platform.
Please note that my explanation is based on the situation presented, and that adding, omitting, changing information, or ambiguity in the information can change the tax result.
Based on your information, I assume that a basic assessment within the meaning of § 171 para. 10 AO has been changed. This basic assessment has a binding effect on the determination of your income from business operations and therefore binding effect on the assessment of your income tax. The assessment period shall not end before two years after the announcement of the amended basic assessment. The adjustment to the basic assessment must be made (§ 175 para. 1 No. 1 AO).
Therefore, within the assessment period, the amended basic assessment opens the possibility of adjusting the subsequent assessment in accordance with § 175 para. 1 No. 1 AO.
I hope I could assist you.
If there are still any uncertainties, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: info@zdbz.de
www.steuerberatung.zdbz.de
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