Übersetzung für "Außenprüfung" in Englisch

In Hungary the main external control body is the State Audit Office.

The transition to an external audit shall be indicated in writing.

The auditor has wide ranging access to data for auditing purposes.

These may charge other revenue authorities with the external audit.

Following an inspection, the Tax Office imposed turnover tax on the sale of the private dwelling.

The tax field audit covering the period 2000 to 2003 was completed during the financial year 2008.

It has been regularly audited by an independent certification organization TÜV SÜD since 2007.

The German Federal Ministry of Finance developed the software for standardised field auditing across Germany, and it is also used by the German customs authority.

An outside audit is currently being performed by the German tax authorities, which may result in supplementary tax payments.

The order for reference also shows that, following a tax audit, it was established that Burda had distributed profits in an amount greater than the taxable income.

After an external check carried out by the eventual purchaser of BIAO in 1993, the disputed provision was no longer accepted by the Finanzamt für Körperschaften Hamburg-West (Hamburg-West tax office for corporations)('the Finanzamt Hamburg-West'), which at that time had competence in the matter of trade tax.

The insulation 22 divides the shielding pit 8 into an inner gap chamber 24, which is used for external inspection of the reactor pressure vessel 4 with the aid of manipulators, and an outer gap chamber 26, which is used for ventilation of the reactor pit 8, as is represented by two small arrows.

An audit is to be carried out on the spot in such a way that the audit period immediately follows the previous audit (additional audit).

However, during that month, on completion of an on-the-spot inspection, the regional authorities found that sheep from nonmember countries had been slaughtered at the cofinanced plant.

Between this wall 1 and the thermal insulation which surrounds the reactor pressure vessel RDB and identified as a whole by reference numeral 2, there is an annular gap 3 which, in the case of pressurized-water reactors serves especially as a cooling air gap and, in the case of boiling-water reactors, as an inspection gap because, in the latter case, the pressure vessel in-service test is performed primarily as a so-called external test.

It may also in the course of an external audit demand that the data are automatically processed to its specifications or the saved documents and records are made available to it on machine-readable data-storage devices.

The tax field audit covering the period up to the date on which MTU was sold by the then DaimlerChrysler AG was completed during the financial year 2008.

Any claim resulting from an incorrect invoice – including in particular in relation to consideration of the invoice – shall become payable upon positive knowledge that the invoice is incorrect or when it is contested during an investigation by a tax authority (e.g. special VAT audit or external audit).

This is essentially a new disclosure duty aimed at the systematic collection of detailed intelligence which the Czech tax administration will be able to use to identify businesses at which to conduct a tax audit in the area of transfer pricing.

The revenue authority should require the submission of records only for the purposes of conducting an external audit.

Prospectus assessments, annual reports and tax advice are just as much a matter of course for us as support in an external tax audit.

The Grand Senate of the Supreme Court at the same time upheld prior case law according to which a perpetrator cannot invoke active repentance to relieve themselves from criminal liability for their deeds if they only fulfilled their tax obligations as a consequence of a tax audit or under the pressure of criminal prosecution having been initiated, as such performances are no longer rendered voluntarily and of their own accord, but only under the threat of penalties.

She focused on issues concerning access of tax authority representatives for audit purposes, compliance with all procedures by access for audit purposes, organization of work with auditors, and in particular, proposed an algorithm for actions during an on-site audit and in case of a written inquiry of the tax authority.

Page 83 of 140 suitable for conducting the audit as well as the necessary aids shall be provided free of charge.

In carrying out an external tax inspection (company audit) or a search of company premises for VAT purposes, the tax office may consult your company’s electronic accounting data and study this data closely and efficiently using appropriate software.