Current Issues
Turnover tax fraud: Boast digital transformation in tax offices
Tax fraud causes billions of losses in tax revenues. To tackle this challenge, fiscal authorities need more and better digital technologies.
Current Issues
Tackling undeclared work: Improve data sharing
Customs and tax authorities do not tackle undeclared work effectively. Legal and technological barriers impede sharing intelligence and data across authorities.
Current Issues
Cum fake trading: close tax loopholes
Institutional investors engage in abusive ADR pre-release practices to get hold of illegitimate tax vouchers. Such tax vouchers are used to file for tax refunds on stocks actually held by retail investors who forewent claiming the refund from their tax authority. There is, however, no cause for paying out a refund.
Current Issues
Hildesheim Declaration on new borrowing of federal and regional governments to mitigate COVID-19 impacts
The Conference of the presidents of the German SAI and of the audit institutions of the federal states recognises the need for prompt government action to mitigate the impact of the coronavirus pandemic. The Conference recommends making as little use as possible of the exceptions to the debt rule.
Current Issues
Federal Ministry of Defence stops naval aircraft modernisation in response to our recommendation
The Federal Ministry of Defence has stopped the modernisation of the Navy’s long-range maritime patrol aircraft since total cost is no longer estimable and technical difficulties persist.
Current Issues
Federal government evading responsibility and forfeiting oversight powers
At the expert hearing held by the parliamentary Budget Committee on 7 September 2020, we raised our concerns over two amendments to the German Constitution. We particularly cautioned that the federal government thus voluntarily forfeited powers of oversight that we consider imperative. The matter of discord is federal funding towards housing and heating costs under the Second Book of the German Social Security Code.
Current Issues
Second supplementary budget constitutionally questionable – the German SAI sees no need for reaffirming the fiscal emergency situation
On 29 June 2020, at the expert hearing of the parliamentary Budget Committee, the German SAI criticised the second supplementary budget. We hold that seen in particular from the constitutional law perspective, this instrument is no viable option.
Current Issues
Joint postgraduate research grant programme of the European Court of Auditors and the European University Institute in Florence
The programme is aimed at postgraduate researchers interested in European public finance and the EU budget.
Current Issues
Spokesman appointed to the German SAI
With effect from 1 July 2020 Mr. Jens Hamer serves as spokesman at the German SAI.
Current Issues
Funding shortage jeopardises cultural heritage building
For years, the Prussian Cultural Heritage Foundation has neglected the Otto-Nagel Building that is part of the German cultural heritage. This may result in a fundamental renovation at excess cost and effort.
Current Issues
Excess remunerations for implementing grant programmes: 20 per cent of grant funding paid to KfW
Excess amounts of federal remuneration are paid to KfW development bank for implementing several grant programmes. Out of approximately €206 million grants, almost 20 per cent are kept by KfW. Such funds are no longer available for the original programme purposes.
Current Issues
Interior Ministry lacks digital transformation strategy as to building construction
The Federal Ministry of the Interior has long-standing plans to reform and digitise building works. At the same time, the Ministry has not used the potential of digital transformation for making, for example, more accurate forecasts of cost and time schedules. Building Information Modeling is a useful method for this purpose.
Current Issues
Home ownership-related child benefit is not well aligned to the target
The home ownership-related child benefit scheme has not been well aligned to the target and grant purposes are not consistently pursued over the course of the funding period.
