QUESTIONS
Questions
Answered with a source, not with an opinion.
For every question the answer in the first sentence, the legal basis beneath it, and the country comparison where it adds something. The particulars come from our register of powers to estimate across thirty-two European legal orders; every source has been checked against its wording.
The assessment is on the table
When an estimate has already been made — the amount, the points of attack, the deadlines.
How can a tax office's estimate be reduced?
Not by negotiating over the amount, but by attacking the precondition of the estimate.
Answer with its source →How high may an add-back be?
There is no fixed upper limit. The limit is not a figure but a requirement placed on the calculation.
Answer with its source →How do you file an objection against an estimated assessment?
One month from notification. Reasons are not mandatory — but they trigger a right of disclosure.
Answer with its source →Can an estimate based on the official margin tables be challenged?
Yes. The official margin tables are an administrative instruction and do not bind the courts.
Answer with its source →The audit is under way
What is examined, what has to be handed over, what an anomaly means.
What does a tax audit examine in the hospitality trade?
Almost always the same question: whether the declared revenue fits the goods purchased.
Answer with its source →The auditor says the till records are not in proper order. What follows from that?
Not automatically an add-back. What matters is whether the defect touches substantive accuracy.
Answer with its source →How does an unannounced till inspection proceed?
Without notice, during business hours — and expressly outside an external audit.
Answer with its source →Which data must I hand over to a tax audit?
The records subject to retention, in so far as they were produced with a data processing system.
Answer with its source →What is the summary risk assessment (SRP)?
An analytical procedure of the administration — not a form of evidence laid down by statute.
Answer with its source →Method and proof
How methods of estimation are built and what counter-evidence has to achieve.
How can a time-series comparison be rebutted?
By examining the assumptions it rests on — and putting the complete calculation in its place.
Answer with its source →Can a party-commissioned expert report be used before the tax court?
Yes, but not as court expert evidence — as qualified party submission.
Answer with its source →Which countries oblige the tax authority to disclose its method of estimation?
Seven of thirty-two: France, Estonia, Finland, Belgium, Poland, Romania and Spain.
Answer with its source →By when must a counter-calculation against an add-back be submitted?
Austria admits it until the close of the hearing, Italy excludes it on appeal.
Answer with its source →What is a qualified recalculation?
Not a term of the statute. The Federal Fiscal Court requires an appropriate calculation — and disclosure of its bases.
Answer with its source →The legal provisions reproduced here are for information and do not replace legal advice. For application in an individual case the legal position at the time of the proceedings must be examined by a lawyer admitted in the country and field concerned.