background image
S P R I N G 2 0 1 6
41
and EUR 5,000. The monthly income
available to the individual is determined
by the authorities. If souvenirs result in a
tax recovery, it is crucial how many daily
rates are imposed, as those rates define
the overall sum.
These issues are often resolved in
mass procedures based on tables listing
the range of sentences. In Frankfurt,
for example, the individual must expect
three to four daily rates as a penalty
for EUR 500 in evaded taxes. Customs
authorities, on the other hand, use a
different computation method, where the
evasion amount is divided by a factor of
40. Customs and duties evasion of EUR
500 then result in some 12 daily rates
as a penalty. Compared with tax evasion
of the same amount, this is a significantly
more severe punishment!
People affected should obtain legal
advice when being threatened with
fines, regardless of whether missed cash
declaration or a certain carried material
good led to problems with the authorities.