What happened?
A case reached court in which a client did not learn of a tax inspection in time because she assumed her accountant was checking her data box . The client appealed against penalties imposed by the tax office because she had apparently ignored requests to provide documents.
The Supreme Administrative Court ruled that the situation resulted from the client's lack of care. She should have checked her own data box instead of relying on her accountant.
What does this mean for you?
In practice, Supreme Administrative Court judgments act like “laws”. The result of this judgment is that responsibility for regular checks cannot be transferred to another person and always rests with the business owner (if self-employed) or the executive (for a limited liability company).
How does it work for our clients?
Checking data boxes is not included in our accounting services. Each client is responsible for checking their own. If a client receives something in their data box that they do not know how to handle, we will gladly discuss it and, on request, deal with it. 🙂
