Verspätungszuschlag § 152 AO im Lernfeld 11

Link for the script: https://storage.e.jimdo.com/file/cfae... Link for the paid version Offer: https://taxteachertutorials.mydigibiz... First, you will be introduced to an examination and calculation scheme for late-filing penalties based on Section 152 of the German Fiscal Code (AO). For didactic reasons, the expiring COVID-19 regulations from Article 97, Section 36 of the Introductory Act to the German Fiscal Code (EGAO) are omitted. The following questions will be answered: When can and when must a late-filing penalty be imposed (Section 152, Paragraph 1 (= general rule), Section 152, Paragraph 2 AO (= exception), and Section 152, Paragraph 3 AO (= exception to Paragraph 2))? How is the late-filing penalty calculated according to Section 152, Paragraph 5, Sentence 2, and Paragraph 10 AO? This scheme will then be applied to a standard case and three variations. The goal is to provide you with a structured approach to reviewing such cases. Chapters: 00:00 Introduction 01:15 Outline of Section 152 of the German Fiscal Code (Requirements and Calculation) 11:43 Solution to Case 1 + Solution to Variation 1 17:49 Solution to Variation 2 + Solution to Variation 3 22:36 Presentation of the paid service (Sample exams and solutions + explanatory videos for learning modules 1-12 of the tax assistant training) This YouTube channel is operated by Tax Teacher Tutorials GbR. About our presenter: Kai Bullmahn holds degrees in Finance, Business Education, and Tax Advisor. He has been teaching aspiring tax assistants at a vocational school for approximately 20 years. He also volunteers as an examiner on various examination boards for the training and continuing education of the Chamber of Tax Advisors (tax assistants, certified tax specialists, payroll specialists, tax advisors). These videos do not constitute tax advice and are not advertised as such. This video does not constitute tax advice as defined by the German Tax Advisory Act (StBerG). Although the presenter, Kai Bullmahn, is a tax advisor, we expressly distance ourselves from the reserved activities of a tax advisor as defined by the German Tax Advisory Act (StBerG). These videos do not replace individual tax advice and are not advertised as such. Legal Notice: https://taxteachertutorials.mydigibiz... Privacy Policy: https://taxteachertutorials.mydigibiz...