2020

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General Fiscal Administration

Report item No. 18 - Incorporate value-for-money principle into federal grant rules

In 85 per cent of local government investments funded from the federal budget and audited by the German SAI no capital expenditure appraisal had been carried out. This poses the risk that federal grants towards investments in municipal infrastructure are not used efficiently.

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Reporting item No. 19 - No evaluation in place: Long-standing and unresolved questions as to the impact of the corporate interest restriction rule

For many years, the corporate interest restriction rule provided for in corporate income taxation has not been evaluated by the Finance Ministry although parliament demanded to do so.

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Reporting item No. 20 - Risk of uneven taxation: Finance Ministry should urge for using uniform tax inspection methods

To avoid uneven business taxation, the Federal Ministry of Finance should urge for the nation-wide and uniform use of quantitative methods in computer-based tax inspections.

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Reporting item No. 21 - Address gap in the taxation of interest payable pending legal action and late payment interest

At this point of time, the fiscal administration is not in a position to verify whether the recipients of interest payable pending legal action and late payment interest properly disclose this income in annual tax returns.

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