- The text discusses the issue of VAT evasion by business operators and its professional consequences, authored by Dr. Matthias Gehm
- It is part of a series called Praxisfälle which is published monthly and addresses VAT issues of general interest
- Readers are invited to submit their own questions on VAT-related topics to the editorial team but are reminded that specific legal advice will not be provided
- The case presented involves a business owner, referred to as A, who evaded 20,000 euros in VAT in 2023
- A was legally convicted and fined in a tax criminal proceeding by the AG X court
- Despite the conviction, A did not take special measures to ensure future compliance with VAT obligations
- The question raised is whether the tax authorities are allowed to inform the commercial regulatory agency about A’s conviction by the AG X court
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.
