Without record keeping, the official standard amounts of BMF and the proposed sales tax treatment shall apply even if the butcher in the butcher and his family have no hot lunches brought to them. The standard amounts for unpaid taxes can not value and surcharges for individual personal eating and shopping habits (FG Mecklenburg-Vorpommern, Judgement of 17.03.2010, 3 C 108/06).
The case before the FG:
The applicant operates a meat plant in the legal form of a sole proprietorship. In his household are living next to his wife, his three the children. The applicant has rented space in front of the customer for sharing the sales counter at a bakery. In the showroom has the baker 3 Standing bistro tables and bistro tables, the applicant 2. The applicant operates a meat plant so-called hot counter. At this hot bar menu is available daily for 3 (changing lunch, soup with sausage, soup without sausage, meatballs). The dishes can be eaten on site or brought from home. were not conducted in a tax examination, the examiner determined, inter alia, that individual was recorded on physical withdrawals from the applicant. Since, in addition to the applicants throughout the review period, the children had for the house, the value of unpaid taxes, the examiner determined according to the number of persons belonging to the budget, taking into account the standard amount as per benchmark collection of the corresponding calendar years.
The plaintiffs alleged that they consider him to have not led to record revenue of goods. Such recordings were not performed because the necessary transactions were not occurred. Basically, the plaintiffs would have separated their private purchase made by the company purchasing. Also, the company will purchase made for reasons of cost for the most part in the chain Netto and Aldi. Shopping for private Purposes would be applied separately to the tape and got such a single document. These cash receipts are private documents that were kept nor included in the records. The approach of the lump-sum payments for goods withdrawals at the full rate is a misuse of powers.
The Court points out,
go, the lump-sum payments, the indicative rate collections in Meat notwithstanding that occur in a butcher mainly commodity purchases for a reduced tax rate, in addition to unpaid value tax at the reduced tax rate also made of free value tax at the full rate.
The approach of the flat rate sums for free Perform duties in the absence of appropriate value records may not finally be circumvented by the speech and unpaid taxes at the full value tax rate would not have taken place, because all the food had been purchased at discount stores. The standard amounts for unpaid taxes are used to value simplicity and do not allow for increases and reductions for individual personal eating and shopping habits. In applying the standard amounts, it is immaterial whether the consumed a family member more or less. For simplification of thought it requires that the standard amounts not and surcharges respectively are adapted to individual circumstances. The general scheme of the approach the lump sums shows that neither is considered the private shopping behavior in terms of food.
Without keeping records regardless of the individual circumstances of the lump-sum payments from the Federal Ministry of Finance are both in terms of the reduced and the full tax rate applied.
The appeal was allowed because of the underlying importance of the case.
Source: NCA database
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