Is it tax evasion due to ignorance?
If you have no idea about taxes and give everything correctly to your tax advisor and then he makes a mistake, are you liable?
So do you have to pay a fine or go to jail, or can you even be prosecuted if you gave everything correctly to your tax advisor?
No. Tax evasion according to § 370 AO requires intention, i.e. knowledge and desire. There is no negligible tax evasion.
In the event of ignorance, a simple tax shortening within the meaning of § 378 AO may be present.
Okay and if you’re mistaken to give the tax advisor something, that’s not an intention and no tax evasion
There can never be tax evasion. However, a tax adviser has in any case a knowledge that one expects him to properly appreciate the facts when he has all the documents. If you’re holding documents to the tax advisor, it’ll probably fall back to you.
Detention means you’re standing for someone else’s fault.
But it is your tax return and your tax debt and nothing changes when the tax return was created by the consultant.
The maximum question is whether the consultant can be held liable if he has not done his job correctly.
@Mungukun has already answered the other part. Crime is only if there is an intent. So you would have to know that the tax return is wrong, and you would want the wrong tax return to the tax office anyway.
There is something in criminal law called parallel evaluation in the laity sphere:
If you don’t know about tax law, you’ll at least know. If you give tax returns without expert help, you can’t rely on your own ignorance.
I think it is impossible to inform a tax advisor in detail on the one hand, but then to make mistakes from ignorance. This would then be the responsibility of the tax advisor.
Oh! I even have trouble understanding what you want to say.
However, the input question is concerned with the fact that a third-party expert is entrusted with the task. In this case, a criminal or penal relevance should only be given if I personally intentionally or easily accompanies information to the consultant, right?
You are responsible for what the tax advisor does or fails.
No. Tax evasion according to § 370 AO requires intention, i.e. knowledge and desire. There is no negligible tax evasion.
In the event of ignorance, a simple tax shortening within the meaning of § 378 AO may be present.
From tax evasion there is only something in the headline. There’s nothing in the other text. And so I answered this other text.
Now you come with tax evasion and your paragraph, from whom there is nothing in the description. That’s another thing.
You got that answered by the User Mungukun.
I disagree. If there is no organisational fault, I cannot be considered a client. At least this is my knowledge.
If I intentionally find something for the consultant, of course, it looks different.