Assessment of Revenues with Manipulable Electronic Cash Register under New Legislation

• Dr. Matthias Gehm discusses estimating revenues with manipulable electronic cash registers
• The article addresses the law on protection against manipulation of digital records from 22.12.2016
• The case study involves a restaurant using a cash register where daily totals can be changed without documentation
• Questions raised include whether it is permissible to discard A’s tax records and estimate revenues, and how the legal assessment may differ due to the law mentioned above.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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