Eine Hinzuschätzung wegen Verstoßes gegen Aufzeichnungspflichten kommt nicht in Betracht, soweit der Steuerpflichtige darauf vertrauen durfte, dass er von einer ihm durch das Bundesministerium der Finanzen (BMF) eingeräumten Aufzeichnungserleichterung Gebrauch gemacht hat (BFH, Urteil v. 16.9.2024 – III R 28/22, veröffentlicht am 28.11.2024).
Quelle: VSH Dienstleistungs GmbH
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