Finance Law (JStG) 2010: Changes to the tax code
The Annual Tax Act 2010 to change beholder for the AO, such as in the sales tax the expense of the budgets of other EU Member States. So far this tax in Germany was not in fact punished, because the mutual lack of prosecution. This condition is now gone.
Note: Due to the criminal law may retroactivity, the new rules in my opinion regarding the sales tax was only applied to acts after 14.12.2010, ie not before the date of the Annual Tax Act. The actual implementation is not set to the same lack of offense.
More detailed information is in the office KONLUS AO-StB 2011, p. 18
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