Evidence used in tax evasion trials

the O Reilly connection

Hi

I was wondering what kind of evidence is used in tax evasion cases.

Say if somebody is claiming to be resident in one country for tax purposes but is not, is CCTV and photographic evidence allowed to prove that this is not the case?

Thanks

Tow

Anything which creates a trail, CCTV, Debit/Credit cards transactions, shop loyalty cards etc.

Jim2007

It is a matter of fact and agreed between the tax authorities. In the case of your proposed move to Austria you are required to have an Austrian residents permit and that means you are automatically assumed to be subject to Austrian taxes. It would be up to you to demonstrate that you were not tax resident, not the other way around. And as Austria is a civil law jurisdiction, there could be knock on consequences to making such an argument, if it was rejected.

In terms of the evidence you would need to show - flight tickets, petrol receipts, hotel bookings and invoices etc.. and as you would be entering an exiting Schengen, they would have access to some data on those systems as well.

You should also note that Austria, like most Germanic countries has church taxes as well as state and federal taxes.

GerardKeating

https://www.boards.ie/discussion/2058308284/evidence-used-in-tax-evasion-trials

Any one is allowed to travel to countries they are not resident it, for example you are considered resident for tax purposes in ireland, if you spend 183 days or more here in a tax year, so an Irish born resident of Monaco could spend spend almost six months in Ireland if they wanted, so CCTV of them in Grafton Street christmas shopping would not completly prove tax residency, and the lack of exit controls at Irish Airports and the rather porous Northern Border might make things difficult.

Any thing that proves them in a country (photos, flights, ATM transactions, FaceBook Selfies, etc) can be used. Revenue can be creative when they have to be.

the O Reilly connection

OK thanks for your responses!