Wednesday, 03 August 2016

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Tax Returns Tax advisor Jurgen Dieter grainy informed through the introduction of the ELSTER procedure the preparation of income tax returns has simplified significantly. As with the classical paper form care must be taken however to indicate to all deductions, to avoid negative consequences. Given the still widespread unfamiliarity with the official software of the ELSTER taxable persons should check grainy thoroughly their electronic income tax returns after experience of the Mannheim tax advisor Jurgen Dieter on completeness, before they send them to the IRS. Conspicuous lack of information only, if the opposition period against the Finanzamt has already expired, it will be difficult to enforce a correction in favour of the taxpayer. The legislature only allows the correction of stock-powerful tax bills if the taxpayer can demonstrate credibly that facts and documents which require a change, only with hindsight are known him. He aims a changing obtaining a tax advantage, he may have not grossly negligent itself caused the subsequent knowledge of these circumstances. In connection with the magpie software, the taxpayer can explain his failures with the argument, he had no instructions to hand or not understood this. Because the software includes all necessary points of tax returns and presents the user is obliged to take them into account. Were the taxpayer about details of deductible maintenance overlooked queried in any case of the magpie software, it must allow attributable to itself this circumstance as gross negligence. Therefore, an adjustment based on new facts"does not consider. In principle, this applies to all trigger factors contained in the magpie program. Whether the taxpayer to be a faulty data transfer to the PC as a rough negligence has become, is currently disputed before the German financial jurisdiction. A number of revision processes exist to this legal question the Bundesfinanzhof. In the drawing...