- The case involves the tax treatment of criminally seized proceeds.
- The Federal Fiscal Court ruled that the tax base for affected transactions should be reduced by the seized amounts.
- A set tax must be corrected at the time of successful seizure.
- The case involves a dispute over whether a payment made to the state treasury due to the seizure of bribes reduces the tax base.
- The plaintiff, an engineer, was involved in real estate projects and faced charges of tax evasion and bribery.
- The tax office initiated a tax investigation against the plaintiff for income and sales tax evasion.
- The court ordered the seizure of the plaintiff’s assets.
- The tax office found that the plaintiff influenced contract awards and received payments for personal gain.
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.
