01. March 2024
In cases of delegation of duties, intent may be lacking.
If a taxpayer employs staff in their company to handle bookkeeping and the filing of preliminary VAT returns, the taxpayer may not have acted intentionally. According to the German Federal Court of Justice (BGH), signing a tax return does not automatically indicate conditional intent. Attorney Dr. Katharina Wild outlined the specific circumstances under which intentional tax evasion may be absent in the March issue of PStR (https://www.iww.de/pstr/leserforum/vorsatz-bei-pflichtendelegation-kann-vorsatz-fehlen-f158568).