Falsche Schätzungsmethode - RA Dr. jur. Jörg Burkhard

Case: My accounting is correct. Evidence: Testimony from my tax advisor (or: expert opinion). Legal question: Can one prove that the accounting in question is correct and may not be rejected (§ 158 AO) by requesting the testimony of one's own tax advisor or an expert? The Federal Fiscal Court (BFH) says no: BFH/NV 2009, 717. Correct approach: 1. Incorrect estimation method. 2. Estimation (calculation) performed incorrectly in detail. Control calculations, net worth calculation (no obligation for the auditor to verify the estimate with a second alternative estimate versus the plausibility of the estimate). Become the auditor of the auditor! ▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬ Attorney at Law Dr. Jörg Burkhard Specialist Attorney for Tax Law | Specialist Attorney for Criminal Law My strength lies in my specialization, my dedication, and the high level of professionalism in my work. I specialize in tax law, tax criminal law, tax audits, investigations, voluntary disclosures, white-collar crime, employer criminal law, and tax compliance. I am firmly convinced that the exceptionally high degree of my specialization, which can only be achieved and maintained by focusing on the aforementioned areas, is the foundation for my success with my clients. The law firm has been in operation since 1998. ▬Contact▬ Call: +49 611 890910 or Fax: +49 611 8909179 Email: [email protected] https://www.drburkhard.de/ https://www.streitiges-steuerrecht-bu...