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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.