The applicability of the principles of actual taxation (Section 17 UStG 1994) cannot be inferred from tax liability by virtue of accounting (Section 11 Paragraph 12 UStG 1994) – bottles of wine as occasional gifts are not deductible representation expenses in the sense. S.d. Section 20 Paragraph 1 Item 3 EStG 1988
The issuance of an invoice by an architect who taxes his income based on the fees received ( actual taxable person ) does not lead to a tax liability by virtue of accounting (Section 11 Paragraph 12 UStG), since the tax liability only arises at the end of the calendar month in which the fees were actually collected , regardless of the time of service or invoicing.
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