Unannounced home inspection by the tax office may be unlawful
An unannounced home inspection by a tax investigation officer can be unlawful if the taxpayer helps to clarify the specific facts of the case. This was decided by the competent judges in a dispute regarding the tax deduction of a home office (September 29, 2022 - number 040/22 - judgment of 12.07.2022 VIII R 8/19). The Federal Fiscal Court has issued a landmark ruling
