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Carolin Langlitz
Die leichtfertige Steuerverkürzung
Eine Studie zur Verantwortlichkeit gemäß § 378 AO bei Aufgabenteilung zwischen Steuerpflichtigem und Steuerberater
[The Reckless Understatement of Tax. A Study on Accountability in Accordance with Section 378 of the Fiscal Code of Germany in the Case of a Division of Tasks between the Taxpayer and the Tax Adviser.]
2021. XXVI, 372 pages. Published in German.
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Summary
Does the division of tasks between a taxpayer and his tax adviser lead to a loophole in the law on fines if the adviser recklessly prepares an incorrect tax return? Carolin Langlitz provides answers to this question and presents thoughts on reforms regarding Section 378 of the Fiscal Code of Germany.