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[FIX] l10n_de: Fix second broken GoBD link

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There were two broken links originally, one of which was fixed by PR#10074. This commit will remove the first link entirely and fix the second link, as suggested by TSB.

task-4088554

closes odoo/documentation#11263

Signed-off-by: Xavier Platteau (xpl) <xpl@odoo.com>
This commit is contained in:
“Dallas” 2024-10-22 15:44:01 +02:00
parent 15bc972085
commit 33ef1f8918
1 changed files with 4 additions and 5 deletions
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9
content/applications/finance/fiscal_localizations/germany.rst
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@ -170,9 +170,8 @@ triggered and is being processed. You have to click on *Refresh State* to check
German Tax Accounting Standards: Odoo's guide to GoBD Compliance
================================================================
**GoBD** stands for `Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern,
Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff
<https://ao.bundesfinanzministerium.de/ao/2021/Anhaenge/BMF-Schreiben-und-gleichlautende-Laendererlasse/Anhang-64/anhang-64.html>`_.
**GoBD** stands for *Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern,
Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff*.
In short, it is a **guideline for the proper management and storage of books, records, and documents
in electronic form, as well as for data access**, that is relevant for the German tax authority, tax
declaration, and balance sheet.
@ -191,7 +190,7 @@ What do you need to know about GoBD when relying on accounting software?
.. note::
If you can, the best way to understand GoBD is to Read the `Official GoBD text
<https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2019-11-28-GoBD.pdf>`_.
<https://ao.bundesfinanzministerium.de/ao/2021/Anhaenge/BMF-Schreiben-und-gleichlautende-Laendererlasse/Anhang-64/anhang-64.html>`_.
It is a bit long but quite readable for non-experts. But in short, here is what to expect:
The **GoBD is binding for companies that have to present accounts, which includes SMEs, freelancers,
@ -312,7 +311,7 @@ offer our customer any legal certainty.
.. important::
The BMF actually states the following in the `Official GoBD text
<https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2019-11-28-GoBD.pdf>`_:
<https://ao.bundesfinanzministerium.de/ao/2021/Anhaenge/BMF-Schreiben-und-gleichlautende-Laendererlasse/Anhang-64/anhang-64.html>`_:
- 180. Positive attestations on the correctness of the bookkeeping - and thus on the correctness
of IT-based bookkeeping systems - are not issued either in the context of a tax field audit or