Konkrete Gefährdung des Steueraufkommens durch Erwirken eines fehlerhaften Feststellungsbescheids?

The study critically deals with the jurisdiction of the Federal Court of Justice concerning completed tax evasion in the alternative of tax benefits by obtaining a notice of assessment. Subsequent to differentiating between the alternatives of tax evasion the author points out, that the notice assessment`s binding effect for other fiscal administrative acts does not substantiate a concrete risk for the tax revenue. Referring to standards developed in order to specify the pecuniary damage of fraud, shows that obtaining a notice of assessment constitutes an attempted tax evasion. Finally the study presents an outlook on whether the expansion of the jurisdiction of the Federal Court of Justice into further administrative acts with binding effect for fiscal administrative acts will be expected.