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Home / Tolley's EU and Global VAT /19 Germany /Penalties and interest (Germany) /Penalties (Germany) / Tax fraud and tax evasion through failure to take due care (Germany)
Commentary

Tax fraud and tax evasion through failure to take due care (Germany)

19 Germany

Penalties (Germany)

The German tax system contains a number of penalty provisions designed to encourage compliant behaviour from taxpayers. In addition, the penalties are geared towards encouraging taxpayers to take reasonable care in the process of fulfilling their obligations under the VAT system.

The penalties fall

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