VAT audit finding

Quelle: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_MVSt/Grundlagen_Mehrwertsteuer.pdf?__blob=publicationFile

A finding issued by the tax authorities during a value-added tax (VAT) audit, which determines or confirms whether and to what extent VAT liabilities exist or must be corrected. It serves to clarify the tax consequences of an inspection and may result in additional payments, penalties, or refunds.

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