Germany:
Supreme Tax Courts Allows Estimated Assessment To Employee Withholding Tax
05 October 2004
PricewaterhouseCoopers
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The Supreme Tax Court has upheld the tax office' right to raise an estimated assessment on an employer for the "wages" withholding tax which he failed to deduct or account for. In so doing, the Court rejected the argument of the employer that the only remedy open to the tax office was to make him liable for the uncollected income taxes of the employees once these had been assessed.
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