Important Court Decision Highlights Consequences of Not Using Electronic Tax Advisor Mailbox (beSt)

It was only a matter of time before the first missed deadline due to non-use of the special electronic tax advisor mailbox (beSt) becomes the content of a court decision by the finance court, Lower Saxony Finance Court, 7 K 183/22 – court decision of February 10, 2023.

In order to avoid any tax consultant liability, the unrestricted obligation to use the beSt should be pointed out again.