Load a battle where you have a sole remaining tank which is just about to engage your opponent's last remaining tank and i guarantee it'll miss
Happens to me each and every time
Seriously,i've seen tanks missing their targets. Not very often,but it happens.
As a rough figure i'd say an AFV has about 95% chance to score a hit.
From what i read on the BFC forums this is consistent (or at least so they claim) with the actual figures on the battlefield. Seems like gunners rarely missed at the ranges at which armor engagements usually take place in CMx2. If this statement is true or not is beyond by meager knowledge on the matter