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X B 183/12 AI generated

Admissibility of time series comparison as a method for estimating tax bases

Case Number X B 183/12
Court / Authority
Jurisdiction Germany (DE)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Federal Court of Finance (BFH) granted leave to appeal the taxpayer's revision, finding that the legal question presented is of fundamental significance and requires clarification by the highest court, while issuing the remainder of the decision without further justification. The dispute concerns tax assessment methodology, specifically whether the "time series comparison" constitutes a suitable method for estimating tax bases. The decisive legal basis is § 115 Abs. 2 Nr. 1 of the Fiscal Courts Act (FGO), which permits the admission of a revision where a question of law is of fundamental importance, paired with § 116 Abs. 5 Satz 2 FGO regarding the simplification of the order.

Legislator headnote

AI generated

§ 115 Abs. 2 Nr. 1 FGO, § 116 Abs. 5 Satz 2 FGO; Admissibility of time series comparison as a method for estimating tax bases: The dispute concerns tax assessment methodology, specifically whether the "time series comparison" constitutes a suitable method for estimating tax bases. The decisive legal basis is § 115 Abs. 2 Nr. 1 of the Fiscal Courts Act (FGO), which permits the admission of a revision where a question of law is of fundamental importance, paired with § 116 Abs. 5 Satz 2 FGO regarding the simplification of the order.

Keywords

AI generated
fiscal law tax assessments assessment by estimation legal methodology assessment base tax competition

Cited Legislation

AI generated
§ 115 Abs. 2 Nr. 1 FGO
Main ground for granting leave to appeal due to the fundamental legal significance of the case.
§ 116 Abs. 5 Satz 2 FGO
Procedural rule applied to issue the remainder of the decision without a full written reasoning.
AI generated
X R 19/14
Limiting revenue estimation via time-series comparison for formally proper records; equivalence of goods purchase and consumption; incorrect trade class selection
X B 12/14
Lack of Decision-Relevance for Time-Series Estimation Method and Non-Binding Nature of Judicial Examiner’s Proposal in Tax Estimation Disputes
X R 20/13
Tax estimation requirements for time-series comparison of cash register data and formal bookkeeping defects
IV R 2/18
Judicial review of tax estimation based on limited contemporaneous evidence: insufficient justification for extrapolating single-day revenue data over multi-year periods and unexplained use of maximum gross profit margins
X R 19/21
Statistical validity of official rate collections and priority of internal over external business comparison in tax estimation

Key legal questions extracted by Legislator

AI generated
§ 115 Abs. 2 Nr. 1 FGO

Main ground for granting leave to appeal due to the fundamental legal significance of the case.

§ 116 Abs. 5 Satz 2 FGO

Procedural rule applied to issue the remainder of the decision without a full written reasoning.

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Full text

Eignung des Zeitreihenvergleichs als Schätzungsmethode

[LEITSATZ]

NV: Die Rechtsfrage, ob und ggf. unter welchen Voraussetzungen oder Einschränkungen der sogenannte "Zeitreihenvergleich" eine geeignete Methode zur Schätzung der Besteuerungsgrundlagen darstellt, bedarf der höchstrichterlichen Klärung.

[GRUENDE]

1. Die Revision wird nach § 115 Abs. 2 Nr. 1 der Finanzgerichtsordnung (FGO) wegen grundsätzlicher Bedeutung der Rechtssache zugelassen. Die Rechtsfrage, ob und ggf. unter welchen Voraussetzungen oder Einschränkungen der sog. "Zeitreihenvergleich" eine geeignete Methode zur Schätzung der Besteuerungsgrundlagen darstellt, bedarf der höchstrichterlichen Klärung.

2. Im Übrigen ergeht der Beschluss gemäß § 116 Abs. 5 Satz 2 letzte Alternative FGO ohne Begründung.