- The BGH ruled that incorrect or incomplete VAT advance returns and the corresponding annual VAT return for the same period are separate procedural offenses.
- The court changed its previous case law, clarifying when there is a unity of offense (Tateinheit) or multiple offenses (Tatmehrheit), especially when a perpetrator uses a good-faith intermediary like a tax advisor.
- Normally, incorrect VAT advance returns are considered a preliminary act to the main offense of tax evasion via the annual VAT return and are not punished separately, unless the main offense is not prosecuted.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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