Tips from your lawyer for Criminal Tax Law: How to behave in criminal tax proceedings

If criminal tax proceedings are opened, the files of the Penalty Office must first be inspected. Inspection of the files must focus, among other things, on whether the files are complete, i.e. in particular whether all powers of attorney and all letters, including those from the tax office, are on file. If a power of attorney for service has been granted in favour of a tax advisor or lawyer, the service of a tax assessment notice against the taxpayer himself is inadmissible and does not have any legal effects if the taxpayer can successfully claim not to have received the tax assessment notice himself. Let a lawyer for Criminal Tax Law advise you – our office in Traunstein will be pleased to receive your questions regarding Criminal Tax Law.

The comparison – Watch out for Interest on evasion

If there is a comparative arrangement with the tax authorities in connection with the allegation of tax evasion, the interest on the evasion must be included in this comparative arrangement. The evasion interest is often overlooked because it is only determined retroactively by the tax authorities after the evaded tax has been finally determined. Accordingly, such a decision on interest on evasion can also only be issued after the conclusion of a prior comparative arrangement. The dispute is whether the following evasion interest is included in the settlement.

What to do in case of insolvency?

In the event of insolvency of the GmbH represented by an individual, the GmbH managing director is liable to the tax authorities in accordance with § 69 AO for the taxes which were not or not timely determined or fulfilled as a result of intentional or grossly negligent violation of the imposed obligations or as a result of which tax refunds or tax refunds were paid without legal grounds.

In this case, the liability of the GmbH managing director also includes the late payment surcharges incurred as a result. Under the imposed obligations in accordance with § 69 AO also falls the obligation not to disadvantage the treasury as a creditor in relation to the remaining creditors. If individual creditors are satisfied, documentation should be prepared on this. The tax authority’s filing of a claim against the insolvency administrator must be checked and, if necessary, an objection must be filed against it.

If the taxpayer wishes to apply for the opening of insolvency proceedings himself and criminal tax proceedings are pending against him, he should not wait too long before applying for the opening of insolvency proceedings, since the prerequisite for exclusion from the residual debt discharge of a tax claim arising from evasion is the legally binding conclusion of the proceedings at the time of the opening of the insolvency proceedings. If the criminal proceedings have not yet been concluded, the tax claims are included in the residual debt discharge to be granted later.

Do you have any further questions about criminal tax proceedings? As a lawyer for Criminal Tax Law and Insolvency Law in Traunstein im Chiemgau, we advise you on all relevant areas of law and protect you from further damage.