Pascal Becker-WulfDas Spannungsverhältnis zwischen Schweige- und Mitwirkungspflicht von Berufsgeheimnisträgern in der steuerlichen Außenprüfung
Steuerrecht in Forschung und Praxis, volume 169
Hamburg 2022, 212 pages
ISBN 978-3-339-12558-3 (print) |ISBN 978-3-339-12559-0 (eBook)
Rezension
[...] Becker-Wulf zeigt durch Analyse der einschlägigen Rechtsprechung auf, dass die Kollisionslage regelmäßig nicht auflösbar ist. Auch Lösungsansätze der Literatur hält der Verfasser für kaum praktikabel, haben sie doch meist eine Schwärzung von Unterlagen oder die Anonymisierung von Daten zum Gegenstand. Becker-Wulf entwickelt daher einen eigenen Lösungsansatz. [...]
About this book deutschenglish
In the field audit that concerns him, the holder of professional secrecy (doctor, lawyer or tax advisor) is confronted with the fact that he is subject to both his duty of confidentiality and tax cooperation. Neither professional law nor tax procedural law provide for a legally secure resolution of this conflict of obligations. Thus, the holder of professional secrecy has the choice of whether he or she fulfills his duty to provide information on tax in breach of the duty of confidentiality or waives tax advantages by appealing to the duty of confidentiality. It is practically impossible for the holder of professional secrecy to comply with both the duty of confidentiality and the duty to cooperate.
Taking into account the relevant case law, which dealt with individual issues in this context according to its task, the conflict of interests cannot be resolved either. Approaches are discussed in the literature, but above all they contain suggestions for blackening documents or anonymizing data. A practically manageable and legally secure resolution has not yet been presented. De lege lata, tax secrecy does not offer sufficient protection of secrecy either.
Building on this knowledge, it is proposed in the presented work to raise tax secrecy to the level of protection of professional secrecy holders and to grant public officials access to non-anonymized data. This makes it necessary to adapt the tax procedural law as well as the professional law. De lege ferenda, confidentiality data are protected in the same way by tax secrecy. The data obtained from the holder of professional secrecy cannot then be used to initiate any administrative actions to the detriment of the clients or patients concerned.
Keywords
AußenprüfungBerufsgeheimnisträgerBerufsrechtBetriebsprüfungMitwirkungspflichtSchweigepflichtSteuerrechtIhr Werk im Verlag Dr. Kovač
Möchten Sie Ihre wissenschaftliche Arbeit publizieren? Erfahren Sie mehr über unsere günstigen Konditionen und unseren Service für Autorinnen und Autoren.