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tax investigation authority of the Russian Federation

in 1993 in the Russian Federation (RF), the tax police as successor to the tax investigation office of the State Tax Service was established. Legal basis is the "law of the federal bodies of tax police" by 20/05/1993.

The tax police have the following duties (§ 10 tax police law):

- detection,
- Exploration and
- investigation of tax crimes and misdemeanors;
- support the tax authorities;
- prevention and combating of corruption in the tax authorities;
- ensure Safety of the employees of the tax police and their families from violent acts.

sizable: the tax police No additional tasks to be undertaken. to the above tasks and the tax police to exercise effective and focused -
; -

is not already existing abundance of power to be extended: This has two backgrounds.

Organizationally, the tax police in a separate part of federal the Russian Federation (RF). In Germany, the competencies are, however mostly at country level and federal authorities may, for example, provide assistance (eg, decryption of mobile phones). However, there are in the RF local authorities, which shall perform the duties of the local tax police (known as departments in the republics and regions and in Moscow and St. Petersburg).

Russich The tax police has a Janus-like character like the German tax investigation, ie

- on the one hand, they may determine tax,
- but also carry out criminal investigation.

While the German tax investigation itself does not "process mistress", but only by criminal tax prosecutor or the "small public prosecutor", the criminal and administrative fines bodies of the tax authorities may be driven leads the Russian tax police and tax proceedings itself. However, they must submit it later the prosecutor .

The powers are broad, so that seizures, searches, blocking of bank accounts, etc. possible. The legal difference to the German law is to Formal : The German law makes it appear that any drastic action by a judge is checked. This is in practice often only a formality that is easy to meet. The practical difference to the German tax investigation is, for example in the police and military presence embossed and state in the low visibility approach. For example, German tax inspectors are not equipped with guns (only the staff of the duty).

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foreign gift tax retroactively credited

If foreign gift tax after the onset of finality of payment of the German gift tax assessment notice, so that payment of an eligible after § 21 para 1 ErbStG foreign tax is a retrospective event the meaning of the § 175 Abs . 1 sentence 1 No. 2 AO (BFH decision dated 22.9.2010 - II R 54/09).

This means:

Despite incontrovertible fixing the gift tax, the German foreign Schenker count be the after the establishment of the German tax paid.

Attention: If the payment before establishment of the German tax is paid, the account may be in the German tax assessment ensured by opposition. can

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BFH: finding load of intent with the tax office

The BFH has to be expressed to the conditions under which tax system is adopted in intent and whether the tax authorities the burden of proof (burden of proof ") is established.

first Intent in the form of Eventualvorsatzes enough. This means that the person must have considered acceptable to commit tax evasion. It is not necessary that the person is legally correct to classify the tax did. It is sufficient if it "after Laienart" the circumstances properly evaluated.

second The finding Last with the tax office, if tax evasion is a preliminary issue in the tax system.

(BFH, Judgement of 30.06.2010, II R 11/09).

practical relevance as

- in the extended declaratory and fixing prescription (§ 169 para 2 AO)
- at evasion interest pursuant § 235 AO

The BFH has also repeatedly pointed out in earlier decisions, that even in the tax system the principle "benefit of the doubt" zu beachten ist.

Die Kanzlei KONLUS wird dieses Urteil demnächst im AO-Steuerberater besprechen.

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ambiguity in new rules on tax reporting yourself

Der Gesetzgeber beabsichtigt , die sog. dolose Selbstanzeige, also die Selbstanzeige in dem Bewusstsein, nicht vollständig „reinen Tisch“ zu machen, auszuschließen (§ 371 Abs. 1 Nr. 3 AO n.F., Entwurf der Bundesregierung v. 08.12.2010). Die wissentlich unvollständige Selbstanzeige wäre mithin nicht mehr strafbefreiend. Darüber hinaus ist der Zusatz im Gesetzesentwurf „oder bei verständiger Würdigung der Sachlage damit rechnen m usste“ beachtenswert. Denn ausweislich der Gesetzesbegründung the legislature intended to exclude only the self-consciously incomplete display. A negligent incomplete Nacherklärung he mentioned, however not in his Gestezesbegründung. The more it is unclear under what circumstances was this additional ground for exclusion (must-know = negligence) input into the draft of the text.

Should this wording law must apply the 'most favorable in my opinion: Because of the criminal law strictly formal principle of legality (rule of law, determination, bid) may mE ambiguities concerning the legal significance can not be solved at the expense of the taxpayer. This would be the self-disclosure excluded only in conscious incompleteness. The Court should be eagerly awaited. This argument does not apply to the preliminary consultation before a voluntary disclosure.


Note News is (still) the decision of the Supreme Court to consider v. 05.20.2010 after a partial self-disclosure is generally ineffective (see Beyer, AO-StB 2010, 129). It is argued that so far does not matter whether the imperfection was deliberately or negligently. Perhaps the legislature this decision for a period until the date of the Act declared not applicable. This is decided as yet.

About the new regulation will of the legislators in first Quarter of 2011 decide. Promptly, the law firm in the AO KONLUS Accountants then the new regulation - which might still differ can - discuss. At the moment, the old version of § 371 AO.

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BMF: conditions of the trade ban for tax reasons

The BMF has outlined his views in a letter v. 12.14.2010, the conditions under which the business tax tax arrears etc. authorities for industrial action, (eg refusal of permission) to leave. In essence, the following aspects:

- Tax decide for themselves whether to release the tax information for
able to keep - the tax müssen nicht abschließend prüfen, ob die Informationen tatsächlich tragfähig für eine gewerberechtliche Maßnahme sind
- jede Mitteilung ist eine Durchbrechung des Steuergeheimnisses, welche nur durch ein zwingendes öffentliches Interesse gerechtfertigt sein kann (§ 30 Abs. 4 Nr. 5 AO); letztlich handelt es sich um eine Abwägung der widerstreitenden Interessen.

Die o.g. Abwägung zeigt, dass Finanzämter Spielraum besitzen. Sobald mit einer Mitteilung durch ein Finanzamt zu rechnen ist, sollte geprüft werden, ob dieses hierzu berechtigt wäre. Ggf. empfiehlt sich eine Kontaktaufnahme mit dem Finanzamt unter Darlegung der rechtlichen Einschätzung. Äußerstensfalls could be an application for interim relief under § 114 FGO and an injunction be covered at the tax court to suppress a statement by the Treasury. Inbsesondere in tax proceedings should be given to treating the topic of "business license" with the Ermitttlungsbehörde.