Value added tax has developed into a focal point of consulting in recent years. The requirements of EU law, constant new developments in the BFH (Federal Finance Court) and Eu-GH (European Court of Justice) jurisdiction as well as deviating administrative guidelines present companies and consultants with ever new challenges. We support consultants and companies in special audits of business tax and value added tax, disputed opposition and finance court proceedings up to BFH and EuGH as well as individual questions and structures relating to value added tax. In this context, value added tax risk management (VAT compliance) and sales tax criminal law are further consulting focal points of SMS. As classic second advisors, we support you in tax and liability precautions as well as in VAT disputes.