Translation of "Betriebsprüfung bei" in English

However, this is not necessarily the case; an audit of the control system used for that risk area may show that control reliability is high and therefore the risk is low regardless of the sums involved.

The NAV will conduct a mandatory tax inspection at business entities whose net sales revenue totals HUF 60 billion (roughly EUR 185 million) in two consecutive years but still do not generate a profit.

The other is a tax inspection, where compliance with the rules related to tax assessment and tax return obligations can be the subject of the review.

The tax expense incurred in prior periods for the previous year amounting to € 1.0 million related to corporation and municipal trade tax arising from past tax pooling arrangements, which was paid in the course of completion of the tax field audit at MTU Aero Engines GmbH.

Taxpayers fulfilling this relatively detailed set of conditions enjoy numerous advantages compared to the general sanctions: tax inspections performed at them cannot exceed 180 days, if they fail to file a tax return then instead of receiving an immediate default penalty, they receive a reminder about their tax return obligation, and the upper limit of the tax penalty for them is half the generally applied 50%, i.e. 25% of any tax shortfall – to mention just the most important advantages.

We conduct negotiations with the financial administration and financial courts and assist with company audits.

Disclosure may also be required for company audits or to investigate a complaint or security threat.

He particularly focuses on advice on tax audits and in extrajudicial and judicial proceedings.

An excess flow valve shall operate at not more than 10 per cent above, nor less than 20 per cent below the rated closing flow capacity specified by the manufacturer, and shall close automatically at a pressure differential across the valve of not more than 100 kPa during the operation tests described below.

The samples were splitinto two categories, one concerning recent declarations(from 2008)in orderto assess whether controls cur-rentlyin place had actually prevented errors, and one concerning declarations of previous years (2006 or earlier) in order to see whether errors had been detected and corrected following expost audits.

In order to help small and medium­sized enterprises planning to participate in Community R & D activities, the European Commission has selected 50 specialised consulting bodies which will perform internal enterprise audits on 1000 SMEs within the European Union and the European Economic Area (SMEs from Sweden Austria and Finland will also be included in the action).

Only producers who were induced by the rules introduced by Regulation No 1078/77 to suspend milk marketing for a certain period in the general interest and who for that reason made no deliveries during the period of the undertaking may rely on the principle of the protection of legitimate expectations in order to claim a special reference quantity under the second subparagraph of Article 3a(l) of Regulation No 857/84.

Even with tax audits by the tax office or from the German pension fund, we are always a competent partner at your side, call us without obligation at times, our friendly staff look forward to welcoming you.

Besides preventive counselling we represent our clients in customs tax audits, in opposition proceedings against assessment notices on import duties as well as in customs law proceedings before the Financial Courts and the European Institutions.

At the same time, they need to satisfy rules established by legislators, courts and fiscal authorities; increasing documentation requirements; and increasing demands on process security and in the context of tax audits.

During the real commissioning various tests at rated loads are effected - according to requirements and agreements.

In case of tax inspections, our assistance is not limited to analysing the inspection report – we also appeal on your behalf and represent you before administrative courts.

The team of experts also assists in defending existing systems in tax audits, concluding advance pricing agreements (APAs) and international mutual agreement procedures.

Since 1996, Frank Herber has predominantly advised and represented small and medium-sized employers from the services and commercial sectors, and also executives, on all aspects of employment law, plus certain areas of social law (primarily status clarification procedures, disguised employment, advice and support during tax inspections).

Care must be taken to ensure that during tax inspections conducted in subsequent years the relevant devices and software must still be available so that the tax authority can check the existence and authenticity of the documents, even after upgrades to technology have been made.

It includes advice on tax structures for private individuals, as well as comprehensive support for companies during audits, with legal remedies before tax offices, and in law suits before the financial courts.