Steuerpflichtiger Handel mit Betäubungsmitteln
30. Januar 2007
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Gegen den Mandanten wird ermittelt wegen Handeltreibens mit Betäubungsmitteln in nicht geringen Mengen. Es waren zwei Plantagen mit Cannabis-Pflanzen, die die Fahnder entdeckt hatten. Die Gärtnerei existierte wohl schon ein Weilchen …
Jetzt bekommt er Post. Diesmal vom zuständigen Finanzamt, das eine “abgekürzte Außenprüfung” ankündigt.
Bei den Prüfungen stehen folgende Themen im Vordergrund:
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Ermittlung der Betriebseinnahmen
Umfang des Handels mit Betäubungsmitteln
Aus welchen finanziellen Mitteln wurde der Lebensunterhalt bestritten?
Dieses Problem werden wir dann wohl auch noch in den Griff bekommen.
RA Carsten R. Hoenig |
BtMG |
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