Tax Code

Original Language Title: Abgabenordnung

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Tax Order (AO)

Non-Official Table of Contents

AO

Date of Date: 16.03.1976

Full quote:

" Tax order in the version of the notice of 1. October 2002 (BGBl. 3866; 2003 I p. 61), as last amended by Article 2 of the Law of 22. December 2014 (BGBl. I p. 2417) is changed "

:The new version by Bek. v. 1.10.2002 I 3866; 2003 I 61;
last modified by Art. 2 G v. 22.12.2014 I 2417

For details, see Notes

Footnote

(+ + + Text credits: 29.8.1980 + + +)
(+ + +)
Application and Validity cf. Art. 97 AOEG 1977 + + +)
(+ + + For application in the area that has joined, see
Art. 97a § § 1 to 3 AOEG 1977 + + +)
(+ + + For application, see § 1 InvStG + + +)
(+ + + For application d. § § 30, 80 and 87a, d. Third Part Second Section
u. d. Seventh part cf. § 18h Para. 6 UStG 1980 + + +)
(+ + + For application d. § 240 cf. § 18 Para. 4e UStG 1980 + + +)
(+ + + On validity d. § 150 cf. § 13a Para. 3 EStG + + +)
(+ + + For application d. § 276 (4) cf. § 9 para. 5 InfrAG + + +)


Heading: IdF d. Art. 10 No. 1 G v. 13.12.2006 I 2878 mWv 19.12.2006 Non-official table of contents

Content overview

First Part
Initial Rules

First Section
Scope

§ 1Scope
§ 2precedence of international agreements
Second Section
Tax Definitions
§ 3 Taxation, tax benefits
§ 4law
§ 5 Discretion
§ 6Authorities, Financial Authorities
§ 7 Officials
§ 8Residence
§ 9 Habitual Residence
§ 10Executive Management
§ 11 Seat
§ 12Operational site
§ 13 Permanent Representative
§ 14Economic Business Operations
§ 15Members
Third Section
Financial authorities responsibility
§ 16Sachliche Jurisdiction
§ 17Local Jurisdiction
§ 18 Separate findings
§ 19Taxation of income and assets of natural persons
§ 20Taxes on the income and assets of the corporations, personal associations, fortune masses
§ 20a Taxation of income in construction services
§ 21Sales tax
§ 22 Real taxes
§ 22aResponsibility on the mainland base or on the exclusive Economic Zone
§ 23Import and export duties and excise duties
§ 24 Replacement responsibility
§ 25Multiple local jurisdiction
26Responsibility Change
§ 27Responsibility Agreement
§ 28jurisdiction dispute
§ 29danger in default
Vated section
  Tax secrecy
§ 30Tax secrecy
§ 30a Protection of bank customers
§ 31Notification of taxation fundamentals
§ 31a Communications to combat illegal employment and abuse of power
§ 31bCommunications on the Fight against money laundering and terrorist financing
Fifth Section
Officials disclaimer
§ 32Limitation of Liability for Office-holders
Second Part
Tax school dread

First section
taxable
§ 33taxable person
§ 34obligations of the legal representatives and the asset manager
§ 35Obligations of Authorized persons
§ 36 Erdelete the Representative Power
Second Section
Tax School Ratio
§ 37Claims from the Tax Training Ratio
§ 38Claims from the tax liability relationship
§ 39Invoice
§ 40Act or Site Offenses
§ 41Inefficient legal transactions
§ 42Abuse of legal entities Design options
§ 43Tax debtors, tax compensation creditors
§ 44 Total debtors
§ 45Total attendees
§ 46XX_ENCODE_CASE_One assignment, pledge, pledge
§ 47Ererase
§ 48Third-party performance, third party liability
§ 49Collapsed
§ 50Ererase and unconditionally the excise duty, transition of conditional excise tax liability
Third section
Tax-favored purposes
§ 51General
§ 52Generous purposes
§ 53Mildactive purposes
§ 54Clerical purposes
§ 55selflessness
§ 56exclusivity
§ 57immediacy
§ 58Tax harmless Actuations
§ 59Condition of tax relief
§ 60 Requirements for the Articles of Association
§ 60aDetermination of statutory requirements
§ 61Stateful Asset Binding
§ 62Reaction and Asset Education
§ 63Actual Management Requirements
§ 64 taxable commercial businesses
§ 65Purpose operation
§ 66 Wohlfahrtspflege
§ 67Hospitals
§ 67a Sporty events
§ 68Single Purpose Companies
 
Fourth Section
Liability
§ 69Representatives ' liability
§ 70Reed liability
§ 71Liability of the tax evaver and the tax hehler
§ 72 Liability in the event of a breach of the obligation to account for the account
§ 73Liability for Organschaft
§ 74Liability of the owner of objects
§ 75Liability of the Operating contractor
§ 76SachLiability
§ 77 Duldduty
Third Part
General procedure rules

First section
  Policy principles

1. Subsection
Process Participation
§ 78Participants
§ 79ability to act
§ 80Plenipotentiary and Beistas
§ 81Order of a representative from officale
2. Subsection
Exclusion and rejection of officers and other people
§ 82 excluded people
§ 83Befancy concern
§ 84 Rejection of members of a committee
3. Subsection
Tax Principles, Evidence
I. General
§ 85Taxation principles
§ 86Start of procedure
§ 87official language
§ 87aElectronic communications
§ 88Investigation base
§ 88aCollection of protected Data
§ 89Consulting, Information
§ 90 Participant obligations
§ 91Consultation Participant
§ 92 Evidence
II. Proof of information and expert opinion on the obligation to provide information to participants and others
§ 93People
§ 93aGeneral notification obligations
§ 93bAutomated retrieval of Account Information
§ 94Eidliche Verhearing
§ 95 Insurance on oath instead of
§ 96Expert access
III. Proof of documents and eyewitness
§ 97Documents received
§ 98 Taking the eyebright
§ 99Enter plots and spaces
§ 100valuables template
IV. Rights of access to information and the right of reference
§ 101Right of access to the right of access to the right of residence and the right of residence of the relatives
§ 102Right to refuse to provide information on the protection of certain professional secrets
§ 103 The right to refuse to stay in the event of a criminal offence or an offence of failure
§ 104Refusal of reimbursement an expert opinion and the submission of documents
§ 105The relationship between the obligation to provide information and the obligation to make a prior obligation to the public Places
§ 106Restrictions on the obligation to provide information and to be required to make an obligation to make a claim against the state of the state.
V. Compensation of respondents and experts
§ 107indemnity of respondents and experts
4. Subsection
Deadlines, dates, reinstatts
§ 108Time limits and Dates
§ 109Extension of time limits
§ 110 Reinstatement to the previous stand
5. Subsection
Legal and Administrative Assistance
§ 111Administrative Assistance Light
§ 112Requirements and limits of mutual assistance
§ 113Selection of the Authority
§ 114Implementation of the administrative assistance
§ 115 Cost of Administrative Assistance
§ 116Display of tax offences
§ 117Interstate Legal and Administrative Assistance in Tax Matters
§ 117aTransfer of personal data to Member States of the European Union
§ 117bUse of the data transmitted in accordance with Council Framework Decision 2006 /960/JHA
§ 117cImplementing intra-state applicable international agreements to promote tax honesty in international situations
Second section
  Administrative file
§ 118Concept of administrative act
§ 119 Determinacy and form of the administrative act
§ 120Administrative act minor provisions
§ 121Statement of reasons for the administrative act
§ 122Announcement of the administrative act
§ 123Order of a receiving agent
§ 124Effectiveness of the administrative act
§ 125Invalidity of the Administrative Act
§ 126 Healing process and shape errors
§ 127Consequences of process and shape errors
§ 128Reinterpretation of an erroneous administrative act
§ 129Revelation Inaccuracies when issuing an administrative act
§ 130Revocation of an illegal administrative act
§ 131Revocation of a legitimate administrative act
§ 132Revocation, revocation, repeal and Amendment in opposition proceedings
§ 133Return of documents and property
Fourth part
Taxation performance

First section
Collection of taxable

1. Subsection
People's standoff and uptake
§ 134Person level-and Operating mode
§ 135Obligation To Participate in the Recording of People's Stand and Operations
§ 136Person-level change notifications
2. Subsection
View Obligations
§ 137Tax collection of entities, Associations and asset masses
§ 138Employment ads
§ 139 Sign up for companies in special cases
3. Subsection
Identification Property
§ 139a Identification Property
§ 139bIdentification Number
§ 139c Economic identification number
§ 139dRegulation empowerment
 
Second Section
Co-impact

1. Subsection
Guide of books and records
§ 140Accounting and Recording requirements according to other laws
§ 141Accountable obligation of certain taxable persons
§ 142Supplementary provisions for agricultural and forestry hosts
§ 143Recording of the Goods receipt
§ 144Recording of the merchandise outlet
§ 145 General requirements for accounting and records
§ 146Regulations on the law of the accounts and for the accounting and accounting procedures Records
§ 147Order keeping rules
§ 148 Approval of evicts
2. Subsection
Tax returns
§ 149Tax Tax returns
§ 150Form and content of tax returns
§ 151 recording the tax return at office
§ 152delay surcharge
§ 153Correction of Statements
3. Subsection
Account Truth
§ 154Account truth
Third section
Fixed-and Determination method

1. Subsection
Control fix
I. General rules
§ 155Tax-setting
§ 156Tax-fix-check
§ 157Form and content of tax notices
§ 158Evidence of the Judgment of the Bookkeeping
§ 159Proof of the trusteeship
§ 160 Designing creditors and payees
§ 161Inventory recordings missets
§ 162Estimate of tax bases
§ 163Differing taxes from Equity reasons
§ 164Tax fix subject to review
§ 165Preliminary tax fix, suspension of tax fix
§ 166Third effect of the Control fix
§ 167Tax login, use of control characters or control instances
§ 168Impact of a tax login
II. Fix Limitation
§ 169Fixed Period
§ 170 Beginning of the commit period
§ 171expiration inhibition
III. Stock
§ 172Tax humble repeal and change
§ 173 Revocation or change of tax modesty due to new facts or evidence
§ 174Repugnant Tax fixtures
§ 175Revocation or modification of tax assessments in other cases
§ 175aUnderstanding understanding agreements
§ 176Protection of trust in repeal and change from tax notices
§ 177Correction of material errors
IV. Costs
§ 178Cost of special use of customs authorities
§ 178a Cost of special use of financial authorities
2. Subsection
Separate determination of tax bases, determination of tax measurement amounts
I. Special findings
§ 179Determination of taxation fundamentals
§ 180 Separate determination of tax bases
§ 181Rules of Procedure for separate determination, Notice period, declaration obligation
§ 182Effects of separate determination
§ 183Single Determination Received Plenipotentiary
II. Determination of tax returns
§ 184Setting of tax returns
3. Subsection
Explode and dispatch
§ 185The validity of the general Specifications
§ 186Participants
§ 187 File inspection
§ 188Discernment notice
§ 189 Change of decomposition
§ 190allocation method
4. Subsection
Liability
§ 191Disclaimer, Duldung modest
§ 192Contractual Liability
Vated section
External check

1. Subsection
General rules
§ 193Admissibility of a Outside review
§ 194External audit factual scope
§ 195 Responsibility
§ 196Validation Order
§ 197 Disclosure of the Examination Order
§ 198Identification, start of external check
§ 199Auditing principles
§ 200taxable compaction obligations
§ 201final meeting
§ 202Content and announcement of the Audit Report
§ 203Abbreviated External Review
2. Subsection
Mandatory commitments based on external review
§ 204 Requirement of mandatory commitment
§ 205Form of mandatory commitment
§ 206binding effect
§ 207External force, repeal and change of mandatory Commitment
Fifth Section
Tax (customs)
§ 208Taxation (Customs Charging)
 
Sixth Section
Tax Supervision in Special Cases
§ 209Subject of Tax Supervision
§ 210 Powers of the Treasury
§ 211Concerted duties of the person concerned
§ 212 Implementing rules
§ 213Special oversight measures
§ 214Envoy
§ 215Security in the supervisory path
§ 216Transfer to the federal property
§ 217 Tax relief workers
Fifth Part
Survey procedure

First section
Achieving, due, and erasing claims from the tax school relationship

1. Subsection
The realization and maturity of claims from the tax liability relationship
§ 218 realisation of claims from the tax liability relationship
§ 219Payment request at Liability notices
§ 220Due date
§ 221 Deviating due determination
§ 222Stundung
§ 223 (omitted)
2. Subsection
Payment, Invoice, Decree
§ 224Place of Performance, Day of the Payment
§ 224aPayment instead of art objects
§ 225 Order of Tilgung
§ 226Invoice
§ 227 Decree
3. Subsection
Payment periods
§ 228The subject of the limitation period, Limitation period
§ 229Beginning of the limitation period
§ 230 Inhibition of the limitation period
§ 231Adjournment of the statute of limitations
§ 232 Impact of Statute Limitations
Second Section
Tout, Awrenches

1. Subsection
Interest Rate
§ 233Principle
§ 233aTax rebates and tax refund rates
§ 234 Stundungszinsen
§ 235deferred tax interest rate
§ 236 Process interest on refund amounts
§ 237Interest on suspension of enforcement
§ 238Amount and calculation of interest rates
§ 239Setting the Interest
2. Subsection
Summy surcharges
§ 240Sawing surcharges
Third section
Security Performance
§ 241Type of Security Performance
§ 242 Effects of the deposit of funds
§ 243Catering of securities
§ 244Tax vouch in use
§ 245Security performance by other values
§ 246Accepting values
§ 247Exchange of Collateral
§ 248Reaction duty
 
Sixth Part
Enforcement

First section
General rules
§ 249 Enforcement Agencies
§ 250Enforcement Request
§ 251 Enforceable Administrative Act
§ 252Enforcement Creditor
253debt-debtor
§ 254Start of enforcement requirements
§ 255Enforcement against legal entities of public law
§ 256 Objections to enforcement
§ 257Enforcement and restriction of enforcement
§ 258Restraints setting or limitation of enforcement
Second section
Enforcement for money claims

1. Subsection
General rules
§ 259Mahnung
§ 260Debt base specification
§ 261Discharge
§ 262Third party rights
§ 263Enforcement against spouses or spouses Life Partner
§ 264Enforcement against Nießbraucher
§ 265 Enforcement against heirs
§ 266Other cases of limited liability
§ 267 Enforcement Proceedings against non-legally-capable persons associations
2. Subsection
Breakdown of total debt
§ 268Principle
§ 269Application
§ 270General Split Scale
§ 271Asset Tax Distribution Scale
§ 272 Advance Payment Scale
§ 273Tax repayment distribution scale
§ 274Special Split Scale
§ 275(omitted)
§ 276Backward Tax, Initiation of Enforcement
§ 277 Enforcement
§ 278Enforcement of Enforcement
§ 279 Form and content of split modesty
§ 280split-level change
3. Subsection
Enforcement in movable property
I. General
§ 281Pfändung
§ 282The effect of the consecrection
§ 283Exclusion of warranty claims
§ 284Asset information of the Executing debtors
II. Enforcement in matters
§ 285Full-Education Officials
§ 286 Enforcement in matters
§ 287Full-education officer powers
§ 288 Education of witnesses
§ 289Time of Enforcement
§ 290Full-Education Officer Calls and Communications
§ 291Debate
§ 292Use of the seizure
§ 293Right of duty and preferred rights Third
§ 294Unseparated fruits
§ 295 Inapplicability of things
§ 296Recovery
§ 297 Suspension of recovery
§ 298Auctioning
§ 299 supplement
§ 300minimum bid
§ 301 Setting up auction
§ 302Securities
§ 303 Name papers
§ 304Auctioning of unseparated fruits
§ 305 Special utilization
§ 306Enforcement in spare parts of aircraft
§ 307Connection catch
§ 308Recovery with multiple Pout
III. Enforcement in claims and other property rights
§ 309pledge of a monetary claim
§ 310Pfändung einer mortgage secured receivment
§ 311Pfändung einer through Schiffshypothek oder Register lien on an aircraft secured request
§ 312Pfändung einer receivable from indossable papers
§ 313Pfändung continuing Betrains
§ 314 Einziehungsdispose
§ 315Impact of confistion order
§ 316 Obligation to declare the third party debtor
§ 317Other type of recovery
§ 318Claims for publication or performance of things
§ 319Inapplicability of Requests
§ 320Multiple Pfändung of a demand
§ 321 Enforcement in other property rights
4. Subsection
Enforcement in immovable property
§ 322 Method
§ 323Enforcement against the successor of the legal successor
5. Subsection
Arrest
§ 324Dinger Arrest
§ 325Unlocking the dingy lock
§ 326Personal lock Security arrest
6. Subsection
Recovery of collateral
§ 327Recovery of Collateral
Third section
Enforcement because of other benefits than money claims

1. Subsection
Enforcement of actions, dulsions or omissions
§ 328 Forced Funds
§ 329Forced Money
§ 330 Replacement
§ 331Immediate Zwang
§ 332 Threat of compulsive means
§ 333Enforcement of Forced Funds
§ 334 Surrogate Shaft
§ 335Forced Forced Procedure
 
2. Subsection
Enforcement of collateral
§ 336Enforcement of Collateral
Vated Section
Cost
§ 337Enforcement costs
§ 338 Charge types
§ 339Pfändungsfee
§ 340 Withdrawal Fee
§ 341Verwertungsfee
§ 342 majority of debtors
§ 343(omitted)
§ 344 Outs
§ 345Travel expenses and expense allowance
§ 346Inaccurate treatment, grace period
Seventh part
Extra-judicial redress procedure

First Section
Admissibility
§ 347objection to the objection
§ 348Exclusion of the opposition
§ 349 (omitted)
§ 350Beschwer
§ 351 Binding effect of other administrative acts
§ 352Appeal power of single determination
§ 353Legal successor's opposition
§ 354 objection waiver
Second section
procedural rules
§ 355objection time
§ 356Rule of redress
§ 357Einlegung des Einspruchs
§ 358Admissibility Check
§ 359 Participant
§ 360Procedure to be drawn to proceedings
§ 361 Suspension of enforcement
§ 362Revocation of opposition
§ 363Method of suspension and rest
§ 364Notification of taxation documents
§ 364aSess and legal status discussion
§ 364b Deadline Setting
§ 365Procedure rules application
§ 366 Form and content of the opposition decision
§ 367Decision on appeal
§ 368(omitted)
Achter part
Penal and Penal Rules, Criminal and Penal Money Procedure

First Section
Penal rules
§ 369Tax offences
§ 370Tax evasion
§ 370a(omitted)
§ 371Tax evasion self-indication
§ 372Bannbreach
§ 373Commercial, violent, and gang-related smuggling
§ 374 Tax Hehlerei
§ 375minor consequences
§ 376 Tracking Period
Second section
Penal rules
§ 377Tax Rules Offenses
§ 378Lightweight Tax Reduction
§ 379Tax Hazard
§ 380Risk of trigger control
§ 381 Excise Duty Risk
§ 382Threats to import and export duties
§ 383Illegal Acquisition of Tax Reimbursement Claims
§ 383aPurpose Use the identification feature according to § 139a
§ 384Tracking Period
Third section
Criminal Procedure

1. Subsection
General rules
§ 385Validate of Procedural rules
§ 386Responsibility of the financial authority for tax offences
§ 387 Sachlich competent financial authority
§ 388locally competent financial authority
§ 389Contiguous Criminal Cases
§ 390Multiple Responsibility
§ 391Random Court
§ 392 Defense
§ 393Relation of criminal proceedings to taxation procedure
§ 394Transition of ownership
§ 395Financial authority file inspection
§ 396Suspension of procedure
2. Subsection
Investigation
I. General
397Criminal Procedure Initiation
§ 398Minority setting
§ 398aProsecutions of tracking in special cases
II. Financial authority procedures for tax offences
§ 399Financial authority rights and obligations
§ 400Application for the adoption of a criminal order
§ 401Application for the ordering of side-effects in the self-employed Method
III. The position of the financial authority in the proceedings of the public prosecutor's office
§ 402General rights and obligations of the financial authority
§ 403Financial authority participation
IV. Tax and Customs Charges
§ 404Tax and Customs Charges
V. Compensation of witnesses and experts
§ 405 Compensation of witnesses and experts
3. Subsection
Judicial Proceedings
§ 406Participation of the financial authority in the Criminal command procedures and self-employed procedures
§ 407Financial authority participation in other cases
4. Subsection
Cost of Procedure
§ 408Cost of Procedure
Vated section
Bug Money Procedure
§ 409Managing Authority
§ 410 Supplementary provisions for the fine-payment procedure
§ 411Penal procedure against lawyers, tax advisors, Tax agents, chartered accountants or sworn accountants
§ 412Delivery, enforcement, costs
Neunter Part
Final specifications
§ 413Basic Rights Restriction
§ 414 (backable)
§ 415(Entry into force)


Assets

Appendix 1 (to § 60)
Pattern statutes for associations, foundations, businesses of commercial types of legal entities of public law, clerical cooperatives and

First Part
Introductory Rules

First Section
Scope

A non-official table of contents

§ 1 Scope

(1) This law applies to all taxes, including tax allowances, which are provided by federal law or the law of the European Union , to the extent that they are managed by federal financial authorities or by national financial authorities. It shall apply only subject to the law of the European Union.(2) In the case of real taxes, insofar as their administration has been transferred to the municipalities, the following provisions of this law shall apply accordingly:
1.
the first, second, and fourth sections of the first part (scope, tax definitions, tax secrecy),
2.
the rules of the second part (tax school dread),
3.
the rules of the third part with Exception to § § 82 to 84 (General Procedure Rules),
4.
the provisions of the Fourth Part (Implementation of taxation),
5.
the regulations of the Fifth Part (collection procedure),
6.
§ § 351 and 361 (1) sentence 2 and para. 3,
7.
the provisions of the Eighth Part (Criminal and Fines, Criminal and Fines Procedures).
(3) The provisions on tax ancessional services are: this law shall apply mutatily, subject to the law of the European Union. The third to sixth part of the fourth part shall, however, only apply to the extent that this is particularly determined. Non-official table of contents

§ 2 precedence of international agreements

(1) Contracts with other States within the meaning of Article 59 (2) sentence 1 of the Basic law on taxation, insofar as they have become directly applicable national law, before the tax laws.(2) The Federal Ministry of Finance is empowered to ensure the uniformity of taxation and to avoid double taxation or double non-taxation with the consent of the Federal Council of the European Union (Bundesrat) consultation agreements. The consultation agreements referred to in sentence 1 shall be agreed by the competent authorities of the States Parties to a double taxation agreement with the aim of regulating the implementation of such an agreement, in particular: To resolve any difficulties or doubts that exist in the interpretation or application of the agreement.

Second Section
Tax Definitions

Non-official Table of Contents

§ 3 Taxes, Tax Benefits

(1) Taxes are cash benefits that do not provide a consideration for a special In the case of a public service, a public service is required to generate revenue for all those who are responsible for the fact that the law is subject to the obligation to provide services, and revenue can be a secondary purpose.(2) Real taxes are the property tax and the trade tax.(3) The import and export duties referred to in Article 4 (10) and (11) of the Customs Code shall be taxes within the meaning of this Act.(4) Tax benefits are delay allowances (section 146 (2b)), delay surcharges (§ 152), surcharges pursuant to § 162 (4), interest (§ § 233 to 237), sowing surcharges (§ 240), periodic penalty payments (§ 329) and costs (§ § 89, 178, 178a and § 337 to 345) as well as interest in the sense of the customs code and delays in accordance with Section 22a (5) of the Income Tax Act.(5) The advent of interest on import and export duties within the meaning of Article 4 (10) and (11) of the Customs Code shall be the subject of the Covenant. The amount of the remaining interest shall be payable to the respective tax-authorized entities. The costs within the meaning of § 89 shall be borne by the body, the authority of which shall be responsible for issuing the binding information. The revenue of the costs within the meaning of § 178a is half-way to the federal government and to the respective managing bodies. The remaining tax benefits shall be allocated to the administrative bodies. Non-official table of contents

§ 4 Law

Act is any rule of law. Unofficial Table Of Contents

§ 5 Discretion

If the financial authority is authorized to act at its discretion, it shall have its discretion in accordance with the purpose of to exercise empowerment and to comply with the legal limits of discretion. Non-official table of contents

§ 6 Authorities, financial authorities

(1) Authority is any body responsible for the tasks of the public administration.(2) Financial authorities within the meaning of this Act are the following federal and state financial authorities, referred to in the Law on the Financial Management:
1.
the Federal Ministry of Finance and the top national authorities responsible for financial management as the supreme authorities,
2.
the federal monopoly administration for Branntwein and the Federal Central Office for Taxes as federal supervisors,
3.
Data centers as provincial authorities,
4.
the Federal Finance Directorates, the Oberfinanzdirektionen, and the Customs-related crime office as central authorities,
4a.
established under the financial management act or in accordance with the law of the country in place of a Oberfinanzdirektion (Oberfinanzdirektion) National Finance Authorities,
5.
the main offices, including their departments, the customs authorities, the tax offices and the special national financial authorities, as local authorities,
6.
family coffers,
7.
the central location within the meaning of § 81 of the Income Tax Act and
8.
Deutsche Rentenversicherung Knappschaft-Bahn-See (§ 40a (6) of the Income Tax Act).
Non-official Table of Contents

§ 7 Public Officials

Officials are who under German law
1.
Officials or Judges (§ 11 para. 1 No. 3 of the Penal Code)
2.
in another public service relationship, or
3.
otherwise is ordered to A public authority, or at any other place, or on behalf of a public administration.
Non-official Table of contents

§ 8 Residence

A place of residence is someone where he or she holds an apartment in circumstances that suggest that he or she will keep the apartment and use it. Non-official table of contents

§ 9 habitual residence

The habitual residence has a person where he or she may be staying, who may be aware of the that it does not only temporarily stay in this place or in this area. As a habitual residence within the scope of this Act, a period of residence of more than six months shall always be considered from the outset; short-term interruptions shall not be taken into account. Sentence 2 shall not apply if the stay is taken for private purposes only for visits, recreational, spa or similar purposes and does not last longer than one year. Non-official table of contents

§ 10 Management

Management is the focus of the business senior management. Unofficial table of contents

§ 11 seat

The seat has a body, association of persons, or a property in the place that is defined by law, Social contract, articles of association, foundation business or the like is determined. A non-official table of contents

§ 12 establishment

establishment is any fixed business entity or facility that is responsible for the activities of a company is used. In particular:
1.
the site of the management,
2.
branches,
3.
business locations,
4.
Factory or Workshops,
5.
Warehouse,
6.
One or more outlets,
7.
mines, quarries, or other standing, local or local progressions, or floating sites of extraction of mineral resources,
8.
Construction works or montages, also locally progressive or floating, if
a)
the individual construction or assembly, or
b)
one of several temporally side-by-side building runs or montages or
c)
multiple without Discontinuation of consecutive construction or montages
for more than six months.
Non-official table of contents

§ 13 Permanent Representative

Permanent Representative is a person who is permanently concerned with the business of a company and is subject to his or her instructions. Permanent Representative is, in particular, a person who is sustainable for a company
1.
Contracts Conclude or obtain orders or
2.
maintains a stock of goods or goods and carries out deliveries of goods.
Non-Official Table of Contents

§ 14 Business Business

An economic business enterprise is a self-employed sustainable activity, by revenue or other economic benefits, and beyond the scope of an asset management. The intention to make a profit is not required. An asset management is generally available when assets are used, for example, capital assets are invested in an interest rate or immovable property is leased or leased. Non-official table of contents

§ 15 members

(1) members are:
1.
the fiancée, also within the meaning of the Life Partnership Act,
2.
the spouse or Life Partners,
3.
Relic and Disguised straight line,
4.
siblings,
5.
children of siblings,
6.
Spouse or life partner of the siblings and siblings of the spouses or life partners,
7.
Parents ' siblings,
8.
People who have a long-term care ratio with
() relatives are the persons listed in paragraph 1, even if
1.
in the cases of numbers 2, 3, and 6, the marriage or life partnership that is based on the relationship is not more;
2.
in the cases of points 3 to 7, the relationship or the spongerity is obtained by acceptance as a child;
3.
in the case of number 8, the home community no longer exists, provided that people continue to be connected to each other like parents and children.

Footnote

(+ + + § 15: To Application Art. 97 (1) (10) AOEG 1977 + + +)

Third Section
Financial Authorities Competence

A non-official table of contents

§ 16 Sachliche jurisdiction

The financial authorities are competent to do so, unless otherwise specified, under the law on the Financial management. Non-official table of contents

§ 17 Local jurisdiction

The local jurisdiction, unless otherwise specified, is determined by the local authority. the following rules. Non-official table of contents

Section 18 Separate findings

(1) For the separate findings in accordance with § 180, the local authorities are responsible:
1.
in agriculture, forestry, land, farm land, and Mineral extraction rights the tax office, in the district of which the holding, the land, the operating land, the mineral extraction right or, if the holding, the land, the operating land or the mineral extraction right to the districts of several financial offices, the most valuable part (situation tax office),
2.
in the case of commercial enterprises with management within the scope of this law Tax Office, in whose district the management is located, in the case of commercial enterprises without management within the scope of this Act the tax office, in the district of which an establishment is located-at several operating sites the economic the most important-entertained (operating tax office),
3.
in the case of income from self-employment, the tax office, from whose district the activity mainly exercised ,
4.
if more than one person is involved in other income as income from agriculture, forestry, business or self-employed work, which pursuant to Section 180 (1) (2) (a), the tax office from whose district the administration of such income is based, or, if the latter cannot be found within the scope of this Act, the tax office in whose district the office is located the most valuable part of the assets from which the common income flows. This also applies in the case of a separate determination according to § 180 (1) (3) or (2) of Section 180 (2).
(2) A separate statement shall be made to several taxable persons and, in accordance with paragraph 1, the local authorities shall be subject to the following: In the case of non-jurisdiction, each tax office is responsible for the tax on the income and property of a taxable person in accordance with § § 19 or 20, to which a share of the subject-matter of the determination is to be attributed. Insofar as this tax office is objectively not responsible for the separate determination pursuant to Article 17 (2) sentences 3 and 4 of the Finance Management Act, the competent tax office shall be replaced by the competent tax office. Non-official table of contents

§ 19 Tax on the income and property of natural persons

(1) For the taxation of natural persons after the Income and wealth is the responsibility of the tax office, in whose district the taxable person is domicated or, in the absence of a place of residence, has his habitual residence (residence tax office). In the case of multiple residence within the scope of the law, the place of residence in which the taxable person is predominantly resident is the residence of a taxable person who is married or living in a life partnership and who is resident in the territory of the Member State in which he/she is resident. Spouse or life partner is not permanently separated, the place of residence is decisive, in which the family is predominately held. The tax office is responsible for the persons subject to unlimited taxation pursuant to § 1 (2) of the Income Tax Act and pursuant to Article 1 (2) of the German Property Tax Act, in the district of which the paying public cash register is located; the same shall apply in the cases of § 1 para. 3 of the Income Tax Act, in the case of persons who fulfil the conditions of § 1 para. 2 sentence 1 no. 1 and 2 of the Income Tax Act, and in the cases of § 1a paragraph 2 of the Income Tax Act.(2) If the conditions set out in paragraph 1 are not fulfilled, the tax office shall have a local jurisdiction in the district of which the taxable person's assets and, if this is the case for several financial offices, the most valuable part of the Assets. If the taxable person has no assets within the scope of the law, the tax office is locally competent in whose district the activity within the scope of the law is or has been or has been primarily carried out.(3) There are several financial offices in the area of the congregation and a taxable person with income from agriculture, forestry, business or self-employed activity within the municipality of residence, but in the district of a municipality By way of derogation from paragraph 1, that tax office shall be responsible if it would be responsible for a separate determination of those income pursuant to Section 18 (1) (1), (2) or (3), by way of derogation from paragraph 1. In the case of the application of the first sentence, income from profit sharing shall be taken into account only if they are the sole income of the taxable person within the meaning of the first sentence.In the case of application of paragraph 3, taxable persons who are liable to be brought together or may be assessed together shall be treated as if their income had been obtained by a taxable person.(5) By means of a legislative decree of the Land Government, it may be determined that, as a congregation of residence within the meaning of paragraph 3, an area which includes several municipalities, insofar as this is in consideration of economic or traffic conditions, shall be subject to the development of the Administrative authorities or other local needs are appropriate. The provincial government may transfer the authorization to the supreme state authority responsible for the financial management.(6) The Federal Ministry of Finance may, in order to ensure the taxation of persons who are subject to a limited tax liability in accordance with Section 1 (4) of the Income Tax Act, and income within the meaning of Section 49 (1) (7) and (10) of the Income Tax Act , by means of a regulation with the consent of the Federal Council of a financial authority, the local responsibility for the scope of the law is conferred. Sentence 1 shall also apply in cases where an application is made pursuant to Section 1 (3) of the Income Tax Act.

Footnote

(+ + + § 19: For application see Art. 97 (1) (10) AOEG 1977 + + +) unofficial table of contents

§ 20 Taxes on the income and property of the corporations, personal associations, asset classes

(1) For the taxation of corporate bodies, Personal associations and property funds according to income and wealth are the financial office in whose district the management is located.(2) If the management is not within the scope of the law or if the place of management cannot be established, the tax office in whose district the taxable person has its registered office is responsible for the local authority.(3) If neither the management nor the seat is within the scope of the law, the tax office shall have jurisdiction in the district where the assets of the taxable persons and, if this is the case for several financial offices, the tax office, in the district of which the tax office is situated. is the most valuable part of the fortune.(4) If neither the management nor the seat nor the assets of the taxable persons is within the scope of the law, the tax office shall be responsible for the local authority in whose district the activity is primarily exercised within the scope of the law, or is or has been used. Non-official table of contents

§ 20a Taxes on income in construction services

(1) By way of derogation from § § 19 and 20, the taxation of companies is subject to the following conditions: provide construction services within the meaning of section 48 (1) sentence 3 of the Income Tax Act, the tax office responsible for the taxation of the corresponding transactions in accordance with section 21 (1), if the entrepre is his residence or the company has its management or its head office outside the scope of the law. This also applies in deviation from § § 38 to 42f of the Income Tax Act in the case of tax deductions from the wages of the working wage.(2) For the administration of the payroll tax in the cases of employee surrender by foreign distributors in accordance with § 38 (1) sentence 1 no. 2 of the Income Tax Act, the tax office is responsible for the taxation of the corresponding transactions according to § 21 Paragraph 1. Sentence 1 shall apply only if the person who has been transferred is used in the construction industry.(3) By way of derogation from § 19, for the taxation of persons employed by undertakings within the meaning of paragraph 1 or 2 in the national territory, the Federal Ministry of Finance may, by means of a decree law with the consent of the Federal Council, the local Responsibility of a tax office for the scope of the law. Non-official table of contents

§ 21 Sales tax

(1) The tax office is responsible for the sales tax, with the exception of the import sales tax, District of the entrepreate his company operates wholly or primarily within the scope of the law. With the consent of the Federal Council, the Federal Ministry of Finance may, with the consent of the Federal Council, have the local authority, the place of residence, the head office or the executive board outside the scope of this Act for the purpose of ensuring taxation, the local authorities Responsibility of a financial authority for the scope of the law.(2) For the turnover tax of persons who are not entrepreneurs, the tax office is responsible, which is also responsible for taxation on the basis of income (§ § 19 and 20); in the cases of § 180 (1) no. 2 (a) the tax office is responsible for the turnover tax. Sales tax, which is also responsible for the separate determination (§ 18). Non-official table of contents

§ 22 Real taxes

(1) For the purposes of setting and dismantling the tax measurement amounts, the property tax office is the property tax office (§ § 22). 18 (1) (1)) and in the case of the trade tax the operating tax office (§ 18 para. 1 no. 2) locally. By way of derogation from the first sentence, the tax office responsible for the taxation of the taxable income of undertakings providing construction services within the meaning of Article 48 (1) sentence 3 of the Income Tax Law shall be responsible for the determination and disassembly of the amounts of trade tax. in accordance with Section 21 (1), if the trader is domicated or the company has its management or its registered office outside the scope of the law.(2) In so far as the setting, collection and recovery of real taxes is the responsibility of the financial offices, the tax office is responsible for this, which is the district of which the community entitled to heed is part of. Where an eligible municipality belongs to the districts of a number of financial offices, the financial office shall have jurisdiction over the financial office which is competent or competent pursuant to paragraph 1 if, within the scope of this Act, only those in which the municipality is responsible are responsible for the There would be present parts of the holding, the land or the farm land.(3) Paragraph 2 shall apply mutagenly to the extent to which a country shall be responsible for the advent of real taxes in accordance with the third sentence of Article 106 (6) of the Basic Law. Non-official table of contents

§ 22a Jurisdiction on the continental shelf or the exclusive economic zone

The responsibility of the The financial authorities of the Länder in accordance with § § 18 to 22 or under the tax laws in the area of the Federal Republic of Germany's share of the continental shelf and the exclusive economic zone are governed by the principle of the equimidic principle. Non-official table of contents

§ 23 Import and export duties and excise duties

(1) For import and export duties within the meaning of Article 4 (1). 10 and 11 of the customs code and excise duties are the main customs office in the district of which the offence is carried out, to which the law establishes the tax.(2) Local authority is also the main customs office, from whose district the taxable person operates his company. If the undertaking is operated by a place not belonging to the law, the principal customs office in whose district the entreproner is responsible for wholly or primarily its turnover within the scope of the law shall be the responsibility of the principal customs office.(3) Where import and export duties within the meaning of Article 4 (10) and (11) of the Customs Code and excise duties are due in connection with a tax offence or a tax unlawfulness, the main customs office shall also be responsible for: in the case of criminal matters or the matter of the fine. Non-official table of contents

§ 24 Replacement responsibility

The local authority does not come from other regulations, so the financial authority in whose district the occasion arises for the act of official act. Non-official table of contents

§ 25 Multiple local jurisdiction

If several financial authorities are responsible, the financial authority that first decides has been dealt with in the case, unless the competent financial authorities agree to a different competent financial authority or the joint competent supervisory authority to the effect that a different local financial authority is required to: decision. In the absence of a common supervisory authority, the competent supervisory authorities shall jointly take the decision. Non-official table of contents

§ 26 Change of jurisdiction

The local jurisdiction is determined by a change in the circumstances in which they are based. Where a financial authority is transferred to another financial authority, the change of competence shall occur at the time when one of the two financial authorities is informed of this. The competent financial authority which has so far been responsible may continue an administrative procedure if it is to serve the interests of the parties involved in the simple and effective implementation of the procedure and if it agrees with the competent financial authority. A change of authority after record 1 does not occur as long as
1.
has not yet been decided on an insolvency application,
2.
a opened insolvency procedure has not yet been repealed or
3.
a partnership or a legal person in liquidation.
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§ 27 jurisdiction agreement

, in agreement with the The financial authority, which is competent in accordance with the rules of the tax laws, can take over the taxation of another financial authority if the person concerned agrees. One of the financial authorities referred to in the first sentence may invite the person concerned to declare their consent within a reasonable time. The consent shall be deemed to have been granted if the person concerned does not object within that period. The person concerned shall be expressly informed of the effect of his silence. Non-official table of contents

§ 28 jurisdiction dispute

(1) The joint competent supervisory authority shall decide on the local authority Competence, if several financial authorities consider themselves competent or uncompetent, or where competence is doubtful for other reasons. Section 25, second sentence, shall apply accordingly.(2) Section 5 (1) No. 7 of the Law on Financial Management remains unaffected. Unofficial table of contents

§ 29 Risk in default

If there is a risk of default, any financial authority responsible for inexorable measures shall be in charge of: whose district is the occasion for the official act. The otherwise locally competent authority shall be informed immediately.

Fourth Section
Tax secrecy

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§ 30 tax secrecy

(1) public officials have to maintain tax secrecy.(2) An office-holder violates the tax secrecy if he
1.
Conditions of another that he
a)
in an administrative procedure, an audit procedure, or a judicial procedure in tax matters,
b)
in criminal proceedings because of a tax offence or a fine for a non-tax offence,
c)
for other reasons, by notifying a financial authority or by submitting a tax certificate or a certificate of taxation
, or
2.
a foreign operating or business secrecy which he/she shall have in one of the procedures referred to in paragraph 1 above. ,
Unauthorised disclosure or use, or
3.
in accordance with point 1 or number 2 protected data in the automated procedure, if they are stored in a file for one of the procedures referred to in point 1.
(3) The officers are equal to
1.
the public service especially pledge (§ 11 para. 1 no. 4 of the Criminal Code),
1a.
persons mentioned in Section 193 (2) of the Law on the Law of the Court of Justice,
2.
officially added experts,
3.
the bearers of churches and other Religious communities which are bodies of public law.
(4) The disclosure of the knowledge acquired in accordance with paragraph 2 shall be permitted as far as
1.
it serves to perform a procedure as referred to in paragraph 2 (1) (a) and (b),
2.
it authorized by law,
3.
agrees to the affected person,
4.
it Conducting criminal proceedings for an act that is not a tax offence and the knowledge of
a)
have been obtained in a trial for a tax offence or a tax irregularity; however, this does not apply to any such facts that the taxable person is not aware of Initiation of the criminal proceedings or of the fine procedure disclosed or which have already been disclosed before the criminal proceedings or the fine procedure have been initiated in the taxation procedure, or
b)
without the existence of a tax obligation or a waiver of the right to refuse to stay
5.
for which there is a compelling public interest; a compelling public interest is given by the name of
a)
Crimes and intentional serious offences against body and life, or against the state and its
b)
economic offences to be pursued or to be prosecuted according to their mode of operation or because of their the extent of the damage caused by them is likely to significantly disrupt the economic order or to ensure the public's confidence in the integrity of business transport or the proper functioning of the authorities and of the
c)
Revelation is required to rectify untrue facts in the public sphere, which are likely to significantly shake confidence in the administration; the decision shall be taken by the competent supreme financial authority in agreement with the Federal Ministry of Finance; the taxable person shall be heard before the rectification
(5) Intentionally false information from the person concerned may be disclosed to the law enforcement authorities.(6) The automated retrieval of data stored in a file for one of the procedures referred to in paragraph 2 (1) shall be admissible only to the extent to which it is responsible for carrying out a procedure within the meaning of paragraph 2 (1) (a) and (b) or (b) of the the permitted transmission of data. In order to safeguard tax secrecy, the Federal Ministry of Finance may, with the consent of the Federal Council, determine the technical and organisational measures to be taken against the unauthorised retrieval of data by means of the Federal Council's approval. In particular, it may lay down more detailed rules on the nature of the data which may be accessed and on the circle of officials entitled to obtain such data. The legal regulation does not require the approval of the Bundesrat, insofar as it concerns the motor vehicle tax, the air traffic tax, the insurance tax as well as import and export duties and excise duties, with the exception of beer tax.(7) If the data subject to tax secrecy is sent by an office-holder or persons treated as such pursuant to paragraph 3 in accordance with Section 87a (4) via De-Mail-Services within the meaning of § 1 of the De-Mail-Law, no unauthorised persons shall be provided. Disclosure, recovery and no unauthorised disclosure of data subject to tax secrecy, if a short-term automated decryption by the accredited service provider for the purpose of checking for malicious software by the accredited service provider and for the purpose of forwarding it to the addressee of the De-Mail message.

Footnote

(+ + + § 30: For application see § 18h para. 6 UStG 1980 + + +) unofficial table of contents

§ 30a Protection of bank customers

(1) In determining the facts (§ 88), the financial authorities have a relationship of trust between the credit institutions and to take particular account of their customers.(2) The financial authorities may not require credit institutions for the purpose of general surveillance to communicate one-off or periodic notification of accounts of certain types or of certain amounts.(3) The credit accounts or depots, which have been subject to a legitimations test in accordance with Section 154 (2), must not be determined for the purpose of checking the proper taxation of a credit institution on the occasion of the external audit. or be written off. The call for tenders for control notifications is to be kept down to this extent.(4) In the case of tax returns, the indication of the numbers of accounts and depots which the taxable person has in the case of credit institutions shall not be required, in so far as non-tax-reducing expenditure or benefits are claimed. or the handling of payment transactions with the tax office.(5) For requests for information to credit institutions, § 93 applies. If the person of the taxable person is known and has not initiated proceedings against him for a tax offence or for a lack of tax lawfulness, a credit institution shall not be required to provide information and provide information in the proceedings pursuant to Article 208 (1) sentence 1. Customers are asked if a request for information on the taxable person does not lead to the goals or promises no success. Non-official table of contents

§ 31 Notification of tax bases.

(1) The financial authorities are required to provide tax bases, To communicate tax amounts and amounts of tax to public bodies, including religious communities, which are public bodies, to determine such charges to be applied to them; The tax base, the tax amounts or the tax amounts are linked. The obligation to provide information does not exist, insofar as its fulfilment would be associated with a disproportionate effort. The financial authorities may, at the request of the financial authorities, have the names and addresses of their members, which are obliged to pay charges within the meaning of the first sentence, as well as those of the financial authorities for the purposes of the To the extent that the knowledge of such data is necessary for the performance of public tasks within the competence of the body, and where the overriding legitimate interests of the person concerned are not required conflict.(2) The financial authorities shall be obliged to inform the institutions of the statutory social security insurance, the Federal Employment Agency and the Artists ' Social Fund according to § 30 of the protected conditions of the person concerned, in so far as the knowledge of these conditions is concerned. is required for the determination of compulsory insurance or the fixing of contributions, including the social levy, or the person concerned makes a request for notification. The obligation to provide information does not exist, insofar as its fulfilment would be associated with a disproportionate effort.(3) The authorities responsible for the administration of the property tax are entitled to use the names and addresses of property owners protected pursuant to § 30, which have become known in the management of the property tax, for the management of other charges, as well as for the performance of other public tasks or to inform the competent courts, authorities or legal persons of public law at their request, unless the overriding legitimate interests of the person concerned are: conflict. Non-official table of contents

§ 31a Communications to combat illegal employment and abuse of power

(1) Revelation of the following § 30 protected conditions of the person concerned shall be allowed as far as they are
1.
for the implementation of a Criminal proceedings, a fine procedure, or any other judicial or administrative procedure with the aim of
a)
the fight against illegal employment or undeclared work, or
b)
the decision
aa)
about granting, revocation or revocation of a permit under the Workers ' Admission Act or
bb)
on authorization, grant, recovery, repayment, repayment, repayment or payment of a performance from public Means
2.
is required to assert a claim for the return of a benefit from public funds
.(2) In the cases referred to in paragraph 1, the financial authorities shall be obliged to inform the competent authority of the facts in each case. In the cases referred to in paragraph 1 (1) (b) and (2), the notification shall also be made at the request of the person concerned. The obligation to provide notification in accordance with sentences 1 and 2 shall not exist, insofar as their performance would be associated with a disproportionate effort. Non-official table of contents

§ 31b Communications to combat money laundering and terrorist financing

(1) Revelation of the pursuant to § 30 The protected conditions of the person concerned shall be permitted insofar as they serve one of the following purposes:
1.
The conduct of criminal proceedings for a criminal offence pursuant to § 261 of the Criminal Code,
2.
the fight against terrorist financing within the meaning of Section 1 (2) of the Money Laundering Act,
3.
the implementation of a fine procedure under § 17 of the Money Laundering Act against pledges within the meaning of § 2 Paragraph 1 (9) to (13) of the Money Laundering Act, or
4.
the meeting of measures and orders pursuant to § 16 paragraph 1 of the Money Laundering Act against pledges as defined in § 2 (1) (9) to (13) of the Money Laundering Act.
(2) The Federal Criminal Police Office (Bundeskriminalamt-Zentralstelle für Verdachtsnotifications-) and the competent law enforcement authority shall immediately be responsible for dealing with the financial authorities orally, by telephone, by telex or by electronic data transfer. to report their level or business relationships when there are facts indicating that
1.
it is in assets that are reported with the reported transactions or business relationships related to the subject of a criminal offence pursuant to Section 261 of the Criminal Code or
2.
the assets in the Related to terrorist financing.
(3) The financial authorities shall immediately inform the competent managing authority of such facts as to indicate that
1.
a commitment within the meaning of Section 2 (1) (9) to (13) of the Money Laundering Act has committed or commits an administrative offence within the meaning of Section 17 of the Money Laundering Act or
2.
the requirements for the meeting of measures and arrangements in accordance with § 16 paragraph 1 of the Money Laundering Act against pledges as referred to in Article 2 (1) Number 9 to 13 of the Money Laundering Act.

Fifth Section
Disclaimer for Public Officials

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§ 32 limit of liability for public officials

Will be due to the official or duty violation of an office holder
1.
a tax or a tax side performance not set, too low or too late, or collected too late, or
2.
unjustly granted a tax refund or tax refund or
3.
a tax base or a tax share not fixed, too low or too late,
can only be used if the office or Duty violation is threatened with a penalty.

Second Part
Tax

First Section
Tax Agrees

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§ 33 taxable person

(1) taxable person, who owes a tax, is liable for a tax, a tax for To keep the invoice of a third party and to dispose of it, to make a tax return, to provide security, to carry out books and records, or to comply with other obligations imposed on it by the tax laws.(2) taxable persons shall not be required to provide information on a foreign tax matter, to submit documents, to report an expert opinion or to allow land, business and operating rooms to be entered. Non-official table of contents

§ 34 obligations of the legal representatives and the asset managers

(1) The legal representatives of natural and Legal persons and the managing directors of non-legal persons ' associations and property funds have to comply with their tax obligations. In particular, they have to ensure that the taxes are paid out of the funds they manage.(2) As far as non-legally competent persons ' associations are without directors, the members or members shall have to comply with the obligations referred to in paragraph 1. The financial authority may abide by any member or member. In the case of ineligible assets, the rates 1 and 2 shall apply, with the proviso that those who are entitled to the assets shall be subject to the tax obligations.(3) If an asset management is associated with persons other than the owner of the assets or their legal representatives, the asset managers shall have the obligations referred to in paragraph 1, in so far as their administration is sufficient. Non-official table of contents

§ 35 Obligations of the authorized person

If you are a member of your own or a foreign name, the person who is responsible for the Obligations of a legal representative (§ 34 para. 1), insofar as he can fulfil them legally and in fact. Non-official table of contents

§ 36 Ererase of the power of representation

The deletion of the power of representation or the power to dispose of the representative makes it possible to delete the power of representation according to § § 34 and 35 shall be without prejudice to the obligations arising out of the period during which the power of representation or power of disposal has existed and where the food may be fulfilled.

Second Section
Tax School Ratio

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§ 37 Claims from the tax liability relationship

(1) Claims from the Tax liability is the tax asset, the tax compensation claim, the liability claim, the right to a tax benefit, the reimbursement claim under paragraph 2, as well as the one regulated in individual tax laws Tax refund claims.(2) Where a tax, a tax refund, an amount of liability or a financial contribution has been paid or repaid without any legal reason, the person on whose invoice the payment has been effected shall be paid to the nominee for payment. a right to reimbursement of the amount paid or repaid. This shall also apply if the legal reason for the payment or repayment is later omitted. In the case of assignment, pledge or pledge, the claim shall also be directed against the offender, pledge or pledge debtor. Non-official table of contents

§ 38 Origin of claims arising from the tax liability relationship

The claims arising from the tax education relationship are incurred, as soon as the facts of the event are brought into effect and the law shall be subject to the obligation to provide services. Non-official table of contents

§ 39 Invoice

(1) Economic goods are to be attributed to the owner.(2) By way of derogation from paragraph 1, the following provisions shall apply:
1.
A person other than the owner The economic good is to be attributed to actual domination over an economic good, in such a way that it can, as a rule, exclude the owner economically from the effect on the economic good for the usual useful life. In the case of trusteeship, the assets are to be attributed to the trustee, in the case of collateral ownership, to the collateral provider and, in the case of ownership, to the owner of the property.
2.
Business goods that are available to more than one person will be credited to the parties as far as a separate allocation for taxation is required.
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§ 40 Act-or Site Contrary Act

For taxation, it is immaterial whether a behavior that is the case of a Tax law wholly or partly fulfilled, contrary to a statutory bid or prohibition or to the good customs. Non-official table of contents

§ 41 Inefficient legal transactions

(1) If a legal transaction is ineffective or ineffective, this is the case for the Taxation immaterial, as long as and as long as the parties are nevertheless able to enter and pass the economic outcome of this legal transaction. This does not apply to the extent that the tax laws provide otherwise.(2) Headings and sham transactions are immaterial for taxation. Where a false transaction hides a different legal transaction, the covert legal transaction shall be decisive for taxation. Non-official table of contents

§ 42 Abuse of legal design options

(1) By misuse of the right to design the law the tax law will not be circumvented. If the facts of a settlement are fulfilled in a single tax law which serves to prevent tax avoidance, the legal consequences shall be determined in accordance with that provision. Otherwise, the tax claim arises in the event of misuse within the meaning of paragraph 2, as it arises in the case of a legal design appropriate to the economic operations.(2) An abuse is provided if an inappropriate legal form is chosen which leads to a tax advantage not provided for by law in the case of a taxable person or a third party as compared to an appropriate design. This does not apply if the taxable person proves for the chosen design non-tax reasons, which are considerable according to the overall picture of the conditions.

footnote

(+ + + § 42: For application see Art. 97 § 7 AOEG 1977 + + +) Non-official table of contents

§ 43 Tax debtors, tax refund creditors

The tax laws determine who is a tax debtor or creditor of a tax payer. Tax compensation. They also determine whether a third party has to pay the tax on behalf of the tax debtor. Non-official table of contents

§ 44 Total debtors

(1) People who owe the same performance from the tax-debt ratio side by side or for They shall be liable or liable to a tax, shall be the total debtors. Unless otherwise specified, each total debtor shall owe all the performance.(2) The fulfilment by an overall debtor also acts for the other debtors. The same shall apply to the offsetting and to the security provided. Other facts only act for and against the total debtor in whose person they enter. The provisions of § § 268 to 280 on the restriction of enforcement in the cases of conscription shall remain unaffected. Full Table of Contents

§ 45 Full succession

(1) In the event of a complete succession, the claims and liabilities from the tax school relationship on the legal successor. However, this does not apply to penalty payments in the case of succession.(2) In respect of the debts to be paid out of the estate, heirs shall be liable in accordance with the provisions of the civil law concerning the liability of the heir for succession liabilities. Provisions which establish a tax liability of the heirs remain unaffected. Non-official table of contents

§ 46 Assignment, pledge, seizure

(1) Claims for reimbursement of taxes, liability claims, tax Secondary services and tax allowances can be resigned, pledged and paved.(2) However, the assignment shall not take effect until it indicates to the creditor in the form of the competent financial authority as prescribed in paragraph 3 after the claim has been established.(3) The assignment shall be notified to the competent financial authority, stating the assignment, the recipient of the assignment and the nature and amount of the assigned entitlement and the assignment ground on an officially prescribed form. The advertisement shall be signed by the offsetting and the recipient of the assignment.(4) The commercial acquisition of claims for reimbursement or compensation for the purpose of confiscation or other use on own account is not permitted. This does not apply to the cases of the security assignment. Only companies which are permitted to operate banking transactions are authorized to acquire and collect the claims that have taken place in order to secure their business.(5) If the financial authority is indicated for the assignment, the discreditor and the creditor of the financial authority shall have to be subject to the indicated assignment, even if it does not take place or does not take effect or is not due to breach of the Paragraph 4 shall be null and void.(6) A seizure and transfer decision, or a confession and confiscation order may not be issued before the claim has been made. A confession and transfer decision taken against this prohibition, or a seizure and confiscation order, are void. The provisions of paragraphs 2 to 5 shall apply mutatis mutandis to the pledge.(7) In the event of a claim for reimbursement or remuneration, the financial authority which has decided or has to decide on the claim shall be deemed to be a third party debtor within the meaning of § § 829, 845 of the Code of Civil Procedure. Non-official table of contents

§ 47 Erdeleting

claims arising from the tax liability relationship, in particular by payment (§ § 224, 224a, 225), Offsetting (§ 226), decree (§ § 163, 227), limitation of limitation (§ § 169 to 171, § § 228 to 232), further by entry of the condition in the case of dissolution-related claims. Non-official table of contents

§ 48 Performance by third parties, liability of third parties

(1) Benefits from the tax-debt relationship with the financial authority may also be effected by third parties.(2) Third parties may contractually obligate themselves to stand up for benefits within the meaning of paragraph 1. Non-official table of contents

§ 49 Disappearance

If you are not aware of the tax on the day as a death day, the date of expiry of the decision on the death declaration of the convicted person. Unofficial table of contents

§ 50 Ererase and unconditionally the excise duty, transition of the conditional excise tax liability.

(1) Where excise duty is granted under the condition that products subject to excise duty are supplied to a particular purpose, the tax shall be granted in whole or in part, in accordance with the benefit of the benefit, if the Condition occurs or when the goods go down without necessarily having to pay the tax before.(2) The conditional tax liability shall apply to the authorized acquirer in each case if the goods are passed on to him by the debtor before the condition is entered in the framework of the intended purpose.(3) The tax is absolutely necessary,
1.
if the goods are used against the intended purpose or can no longer be supplied to it. If the whereaby of the goods cannot be ascertained, they shall be deemed not to be the intended purpose unless the beneficiary proves that they have been supplied to it,
2.
in other legally determined cases.

Third section
Tax Privileged Purposes

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§ 51 General

(1) The law grants a tax relief because a corporation is exclusively and directly Non-profit, charitable or ecclesiastic purposes (tax-privileged purposes) shall be subject to the following provisions. Entities shall be understood to mean the entities, associations of persons and property in the sense of the corporate tax law. Functional subdivisions (departments) of entities do not apply as self-employed tax subjects.(2) If the tax-favoured purposes are implemented abroad, the tax benefit requires that natural persons who have their residence or habitual residence within the scope of this Act be promoted or that the In addition to the achievement of the tax-privileged purposes, the body may also contribute to the reputation of the Federal Republic of Germany abroad.(3) In addition, a tax relief requires that the corporation does not promote aspirations within the meaning of § 4 of the Federal Constitutional Protection Act and the idea of international understanding in accordance with its statute and in its effective management. shall not be contrary. In the case of entities which are listed as an extremist organisation in the national or national constitutional protection report, it can be refuted that the conditions set out in sentence 1 are not met. The financial authority shares facts which justify the suspicion of aspirations within the meaning of Section 4 of the German Federal Constitutional Protection Act or the contrary to the idea of international understanding, the constitutional protection authority with.

footnote

(+ + + + + + + + + + + + + +) § 51: For application, see Art. 97 (1d) (2) AOEG 1977 + + +) Non-official table of contents

§ 52 Non-profit-making purposes

(1) A body is persecuted non-profit-making purposes where their activity is intended to promote the generality of the material, the spiritual or the moral field selflessly. Promotion of the general public shall not be given if the group of persons benefiting from the support is firmly established, such as belonging to a family or to the workforce of a company, or as a result of its delimitation, , in particular according to geographical or professional characteristics, can only be small permanently. Promoting the general public is not the only reason why a body is responsible for supplying its funds to a body of public law.(2) Under the conditions set out in paragraph 1, recognition shall be given as a promotion of the general public:
1.
Promotion of science and research;
2.
promotion of religion;
3.
promoting public health and public health Health care, in particular the prevention and control of communicable diseases, including by hospitals within the meaning of § 67, and animal diseases;
4.
Promotion of youth and old-age assistance;
5.
the promotion of art and culture;
6.
the Promotion of monument protection and heritage preservation;
7.
Promoting education, education and training, including student assistance;
8.
the promotion of nature conservation and landscape conservation within the meaning of the Federal Nature Protection Act and the nature conservation laws of the countries, the protection of the environment, the coastal protection and the Flood protection;
9.
the promotion of the welfare system, in particular the purposes of the officially recognized associations of the free welfare services (§ 23 of the the VAT implementing regulation), its sub-associations and its associated institutions and institutions;
10.
the promotion of aid for political, racial or ethnic Religious persecution, for refugees, displaced persons, settlers, ethnic Germans, war victims, war survivors, war-damaged and prisoners of war, civilians and disabled persons as well as assistance to crime victims; promotion of thought to Persecuted, war and disaster victims; promotion of the search service for missing persons;
11.
the promotion of rescuing from the danger of life;
12.
the promotion of fire, work, disaster and civil protection as well as accident prevention;
13.
the Promotion of international understanding, tolerance in all areas of culture and understanding of international understanding;
14.
the promotion of Animal protection;
15.
Promotion of development cooperation;
16.
the promotion of Consumer advice and consumer protection;
17.
The promotion of care for prisoners and former prisoners;
18.
promoting equal rights for women and men;
19.
promoting the protection of marriage and Family;
20.
Promoting crime prevention;
21.
Promotion of Sports (chess) is considered as a sport);
22.
the promotion of home care and home customer;
23.
the promotion animal husbandry, plant breeding, small gardening, traditional customs, including carnival, fast night and carnival, military and military service, amateur radio, model flight and Dog ports;
24.
the general promotion of democratic government within the scope of this law; these do not include aspirations that only certain Following individual interests of a civic nature or limited to the communal policy area;
25.
promoting civic engagement in favour of charitable, charitable and ecclesiastic purposes.
If the purpose pursued by the body does not fall under the first sentence, the general public shall be encouraged to do so in a material, mental or moral field. , this purpose may be declared to be charitable. The supreme financial authorities of the Länder each have to determine a financial authority within the meaning of the Finance Management Act, which is responsible for decisions under the second sentence.

Footnote

(+ + + § 52: For the first application as from 1.1.2007 cf. Art. 97 § 1d AOEG 1977 + + +) Non-official table of contents

§ 53 charitable purposes

A corporation pursues charitable purposes when its activity is directed to support persons selflessly,
1.
due to their physical, mental or mental health, or 2
whose references are not higher than four times the rule rate of social assistance within the meaning of § 28 of the Twelfth Book of the Social Code; in the case of single parents or single parents, it is four times the rate of the rule set. This does not apply to persons whose assets are sufficient for the sustainable improvement of their maintenance and which can be used to make use of it. In the case of persons whose economic situation has become an emergency for special reasons, the references or the assets may exceed those limits. References within the meaning of this provision are
a)
Income within the meaning of Section 2 (1) of the Income Tax Act and
b)
other references to the maintenance of the maintenance, or appropriate references,
of all household members. Consideration must also be given to paid and received maintenance services. In the case of recipients of benefits according to the Second or Twelfth Book of Social Code, the Housing Money Act, in the case of recipients of benefits in accordance with § 27a of the Federal Supply Act or in accordance with § 27a of the German Federal Law on Supply and Services, the economic assistance need in the above sense 6a of the Federal Children's Money Act as proven. The body can carry out the verification with the aid of the respective performance certificate, which is relevant for the support period, or with the help of the confirmation of the social benefit carrier. At the request of the agency, proof of economic assistance need to be waived if, due to the special nature of the assistance provided, it is ensured that only persons in need of economic assistance in the shall be supported; for the communication on the waiver of proof, § 60a (3) to (5) shall apply.
Non-official Table of contents

§ 54 Clerical purposes

(1) A corporation pursues ecclesiastic purposes when its activity is aimed at promoting a religious community, the body of public law, selflessly to promote.(2) These purposes include, in particular, the establishment, decoration and maintenance of places of worship and church congregations, the holding of worship services, the training of clergy, the granting of religious instruction, the Burial and care of the remembrance of the dead, the administration of the church's assets, the remuneration of the clergy, church officials and church servants, the care of the elderly and the disabled for these persons and the care of their widows and Orphans. Unofficial table of contents

§ 55 selflessness

(1) Support or support occurs selflessly if this does not primarily for commercial purposes, for example for commercial purposes or for other acquisition purposes, and if the following conditions are met:
1.
Medium of the body may only be used for the purposes of its statutory requirements. The members or members (members within the meaning of these provisions) shall not be entitled to receive profit shares and, in their capacity as members, any other contributions from the bodies of the body. The body must not use its funds either for the immediate or indirect support or promotion of political parties.
2.
The members may not not more than their paid-in shares and the value of their contributions paid in the event of their departure or dissolution or cancellation of the body.
3.
The body must not favor a person by spending that is foreign to the purpose of the corporation, or by disproportionately high remuneration.
4.
In case of dissolution or annulment of the body or in case of omission of its previous purpose, the property of the corporation may, insofar as it is the paid-in capital shares of the members and the The value of the contributions in kind provided by the members shall be used only for tax-privileged purposes (the principle of the binding of assets). This condition is also fulfilled if the assets of another tax-privileged body or a legal person under public law are to be transferred for tax-privileged purposes.
5.
The body must always use its funds in a timely manner for its tax-privileged purposes, subject to § 62. Use in this sense is also the use of the funds for the purchase or production of property, for the purpose of statutory purposes. Time-related use shall be made if the funds are used for the purposes of the tax-aided statutory purposes at the latest in the two calendar or marketing years following the influx.
(2) The value (paragraph 1 (2) and (4)) shall be based on the circumstances at the time when the facts have been lodged.(3) The provisions relating to members of the body (paragraphs 1, 2 and 4) shall apply to foundations for the donors and their heirs, in the case of establishments of a commercial nature by legal persons governed by public law, for the body of the body. , but with the proviso that, in the case of economic goods which have been taken from an operating assets to the carrying amount in accordance with Article 6 (1) (4) sentence 4 of the Income Tax Law, the value of the carrying amount of the removal shall be replaced by the value of the carrying amount of the removal of the carrying amount of the carrying amount.

footnote

(+ + + § 55 para. 1 no.5: Applicable from 1.1.2000 gem. Art. 97 § 1a (3) AOEG 1977 + + +)
(+ + + § 55 para. 1 no. 4 sentence 2 and para. 3: For application, see Art. 97 § 1d (3) AOEG 1977 + + +) Non-official Table of contents

§ 56 exclusivity

exclusivity is the case if a corporation pursues only its tax-privileged purposes. Non-official table of contents

§ 57 immediacy

(1) A corporation immediately pursues its tax-eligible statutory purposes if it is Even these purposes have been realized. This may also be done by auxiliary staff if, in the circumstances of the case, in particular according to the legal and factual relations existing between the body and the auxiliary person, the activity of the auxiliary person, such as the own work of the The body is to be considered.(2) A body, in which tax-privileged entities are combined, shall be treated as a body which pursues directly tax-privileged purposes. Non-official table of contents

§ 58 Tax harmless

The tax relief is not excluded by the fact that
1.
a body of funds for the realization of the tax-privileged purposes of another body or for the achievement of tax-privileged purposes by a legal person under public law; and the procurement of funds for an unlimited taxable body of private law requires that the body itself tax-favoured,
2.
a corporation is part of another, also tax-privileged body or a legal person of the public To the right to use for tax-privileged purposes,
3.
a corporation their surpluses of the revenue over the expenditure from the wealth management, their profits from business operations wholly or in part and, in addition, not more than 15 per cent of the other funds of another tax-privileged body or entity to be used in a timely manner pursuant to Article 55 (1) (5); of a legal person under public law relating to the endowment of assets. The tax-privileged purposes to be obtained from the amounts of the assets must be in accordance with the tax-aided statutory purposes of the body to be used. The funds facing this number and their yields must not be used for further transfers of funds in the sense of the first sentence,
4.
a body provide their workers with other persons, undertakings, entities or a legal person under public law for tax-privileged purposes,
5.
a body of belonging to another, also tax-privileged body, or a legal person under public law, for use to tax beneficiaries
6.
a foundation uses a part, but not more than one third of its income, in order to appropriately use the benefactor and its next To entertain people, to nurture their graves and to honor their memory,
7.
a body of sociable gatherings organized in comparison to their tax-privileged activities are of secondary importance,
8.
a sports club, in addition to the unpaid sport, also promotes paid sports,
9.
A foundation established by a local authority for the performance of its tax-privileged purposes grants grants to economic enterprises,
10.
a corporation uses funds to acquire company rights to maintain the percentage stake in capital companies in the year of the influx. This acquisition reduces the amount of the reserve in accordance with section 62 (1) (3).

footnote

(+ + + § 58: For the first application as from 1.1.2007, see Art. 97 § 1d AOEG 1977 + + +)
(+ + + § 58 No. 1: Applicable from 1.1.2001 gem. Art. 97 § 1a (1) and (1) § 1d (3) AOEG 1977 + + +)
(+ + + § 58 (1) no. 1 to 4: For application, see Art. 97 (1d) (3) AOEG 1977 + + +) Non-official table of contents

§ 59 Condition of tax relief

The tax relief shall be granted if the articles of association, the foundation business or the other constitution (statutes within the meaning of these provisions) give rise to the purpose of the corporation's intention to: this purpose complies with the requirements of § § 52 to 55 and that it is pursued exclusively and directly; the actual management must comply with these statutes. Non-official table of contents

§ 60 Requirements to the Statutes

(1) The statutes and the nature of their realization must be determined in such a way that on the basis of the statutes, it is possible to examine whether the statutory conditions for tax concessions are met. The statutes shall contain the provisions referred to in Appendix 1.(2) The statutes must meet the statutory requirements for corporation tax and the trade tax during the whole period of assessment or assessment, in the case of the other taxes at the time of the creation of the tax

footnote

(+ + + § 60 para. 1 sentence 2: For application see Art. 97 § 1f para. 2 AOEG 1977 + + +) Non-official table of contents

§ 60a Determination

(1) The compliance with the statutory requirements in accordance with § § 51, 59, 60 and 61 shall be determined separately. The determination of the statutes is binding for the taxation of the body and the taxable persons who provide donations in the form of donations and membership fees to the body.(2) The determination of the statuality occurs
1.
at the request of the body or
2.
from officialto the apportionment of corporation tax, if no determination has been made so far.
(3) The binding effect of the determination is no longer applicable from the point in time, in The legislation on which the determination is based, shall be repealed or amended.(4) If a change occurs in the case of the significant conditions for the determination, the determination with effect from the date of the change of circumstances shall be repealed.(5) A material error in the determination of the statutes of the statutes may be remedied with effect from the calendar year following the announcement of the cancellation of the determination. § 176 shall apply mutatis vert unless it is necessary to amend calendar years which, following the proclamation of the relevant decision of a Supreme Court of Justice of the Federal Republic, begin. Non-official table of contents

§ 61 Statuary asset retention

(1) A tax-sufficient asset (§ 55 (1) (4)) is available if: the purpose for which the property is to be used in the event of a dissolution or cancellation of the body, or in the event of the omission of its previous purpose, is determined in the statutes in such a way that it can be examined on the basis of the statutes, whether the purpose of the use is to be tax-benefit.(2) (omitted) (3) If the determination of the asset binding is subsequently changed in such a way that it no longer meets the requirements of section 55 (1) no. 4, it shall not be considered as tax-sufficient from the outset. Section 175 (1), first sentence, is to be applied with the proviso that tax assessments may be adopted, repealed or amended in so far as they concern taxes which, within the last ten calendar years, before the amendment of the provision relating to the

Footnote

(+ + + § 61: For the first application as from 1.1.2007 cf. Art. 97 § 1d AOEG 1977 + + +) Non-official Table of Contents

§ 62 Reaction and Asset Education

(1) bodies can be wholly or partially
1.
to return a reserve to the extent necessary to meet its tax-privileged, statutory purposes in a sustainable way;
2.
A reserve for the intended retrieval of economic goods necessary for the realization of the tax-privileged, statutory purposes (reserve for re-procurement). The amount of the feed shall be determined by the level of the regular offsets for the wear of an economic asset to be replaced. The conditions for a higher feeder are to be proved;
3.
to provide the free reserve, but not more than one third of the surplus from the asset management and, in addition, not more than 10 per cent of the other resources to be used in a timely manner pursuant to Article 55 (1) point 5. If the maximum amount for the formation of the free reserve in one year is not exhausted, this subblic supply may be obtained in the following two years;
4.
a reserve for the acquisition of company rights for the maintenance of the percentage share of capital companies, whereby the amount of this reserve will be the amount of the reserve after 3.
(2) The formation of reserves as referred to in paragraph 1 shall be made within the time limit laid down in Article 55 (1) (5), third sentence. Reserves referred to in points 1, 2 and 4 of paragraph 1 shall be resolved immediately as soon as the reason for the formation of reserves has been eliminated. The funds released shall be used within the time limit laid down in Article 55 (1) (5) sentence 3.(3) The following appropriations shall not be subject to the time-related use of funds in accordance with Section 55 (1) (5):
1.
Donations from death due to the deceased being out of use for the current effort of the body;
2.
Applications where the user expressly declares that they are intended to equip the corporation with assets or to increase the assets;
3.
Donations due to a fundraising call from the body, if it is clear from the fundraising call that amounts are requested to increase the wealth;
4.
SachzuApplications, which by their nature belong to property.
(4) A foundation can surpluses surpluses in the year of its establishment and in the following three calendar years. Asset management and profits made from business operations pursuant to § 14, wholly or partly, to their assets. Non-official table of contents

§ 63 actual management requirements

(1) The actual management of the body must be shall be the exclusive and direct fulfilment of the tax-privileged purposes and shall comply with the provisions laid down in the Statutes relating to the conditions for tax breaks.(2) For the actual management, the same applies in accordance with Section 60 (2), for an infringement of the rule on the asset binding § 61 (3).(3) The body shall have the evidence that its actual management is in accordance with the requirements of paragraph 1, by means of regular records of its revenue and expenditure.(4) If the body has accumulated funds without the conditions being met, the tax office may set a reasonable time limit for the use of the funds. The actual management shall be deemed to be duly within the meaning of paragraph 1 if the agency uses the funds within the time limit for tax-privileged purposes.(5) Corporate bodies within the meaning of Section 10b (1), second sentence, point 2 of the Income Tax Act may only issue confirmations within the meaning of Article 50 (1) of the Income Tax Implementing Regulation if
1.
the date of the corporate tax decision or the exemption decision no longer than five years ago, or
2.
the determination of the statutes according to § 60a (1) is not longer than three calendar years and so far no notice of exemption or no attachment to the corporate tax notice.
The time limit is to be calculated on a daily basis. Non-official table of contents

§ 64 taxable commercial businesses

(1) The law shall close the tax relief to the extent that: an economic business enterprise (§ 14) is maintained, the corporation loses the tax advantage for the tax bases (income, turnover, assets) to be allocated to the business operation, insofar as the economic Business operation is not an expedited operation (§ § 65 to 68).(2) The body shall be subject to the treatment of several commercial enterprises which are not intended to be used (§ § 65 to 68), and shall be treated as an economic business enterprise.(3) In the event of a transfer of revenue, including VAT, from commercial businesses which are not intended to be used, not a total of EUR 35,000 per year, the tax bases to be allocated to those undertakings shall not be subject to the following conditions: the corporation tax and the business tax.(4) The division of a corporation into several self-employed entities for the purpose of multiple use of the tax advantage in accordance with paragraph 3 shall be deemed to be an abuse of legal design possibilities within the meaning of § 42.(5) Surpluses from the recovery of recovered material purchased free of charge outside a permanent point of sale, subject to corporation tax and trade tax, may be estimated at the level of the industry ' s standard win-win .(6) In the case of the following taxable commercial business enterprises, the taxation can be based on a profit of 15% of the revenue:
1.
Advertising for companies related to tax-privileged activities, including purpose-operated operations,
2.
Totalisator Operations,
3.
Second Fractionation Level of Blood Donation Services.

Footnote

(+ + + Section 64: For the first application as from 1.1.2007 cf. Art. 97 § 1d AOEG 1977 + + +)
(+ + + § 64 para. 6: Applicable from 1.1.2000 gem. Art. 97 § 1b AOEG 1977 + + +) Non-official table of contents

§ 65 Purpose operation

A special purpose operation is given when
1.
the economic business enterprise in its overall direction is to benefit the tax beneficiaries
2.
can only be achieved by such a business enterprise and
3.
Economic business operations to non-beneficiary companies of the same or similar kind do not compete on a larger scale than it is in the performance of the tax beneficiaries
Unofficial table of contents

§ 66 Welfare Maintenance

(1) A facility for the maintenance of the welfare state is a special purpose. if it serves in a special way the persons referred to in § 53.(2) Welfare is the plan, for the benefit of the general public and not for the acquisition, for those who are suffering or are at risk of being suffering from the disease. Concern may extend to the health, moral, educational or economic well-being and prevention or remedial action.(3) The establishment of the welfare service shall be particularly effective in the case of persons referred to in § 53, if they benefit at least two thirds of their benefits. For hospitals, § 67 applies. Non-official table of contents

§ 67 Hospitals

(1) A hospital that is within the scope of the hospital pay law or the The Federal Ordinance on the Law of the Federal Republic of Germany is a special purpose if at least 40 per cent of the annual occupancy days or calculation days are accounted for by patients who only pay fees for general hospital services (§ 7 of the Hospital Law on Hospital Law, § 10 of the Federal Ordinance on the Pflegesatzverordnung).(2) A hospital that does not fall within the scope of the Hospital Pay Act or the Federal Government Ordinance is a special purpose operation if at least 40 per cent of the annual occupancy days or calculation days are accounted for by patients, in respect of which hospital services are not subject to a higher charge than is calculated in accordance with paragraph 1.

footnote

(+ + + § 67 para. 1: Applicable from 1.1.1996) 1.1.1995 gem. Art. 97 § 1c (2) AOEG 1977 + + +) Non-official table of contents

§ 67a Sporty events

(1) Sports events of a sports club are a special purpose, if the revenue, including the turnover tax, does not exceed EUR 45 000 per year. The sale of food and drinks, as well as advertising, are not part of the sporting events.(2) The sports club may declare to the tax office, up to the indispentability of the corporate tax budget, that it waived the application of the first sentence of paragraph 1. The declaration binds the sports club for at least five predisposition periods.(3) If the application of the first sentence of paragraph 1 is waived, sporting events of a sports club shall be a special purpose, if
1.
no athlete of the club who is responsible for his athletic activity or for the use of his or her person, his name, his image or his sporting activities For advertising purposes, the association or a third party receives compensation or other benefits beyond an allowance, and
2.
does not participate in any other athlete who for participation in the event, the association or a third party, in cooperation with the association, receives compensation or other benefits in addition to compensation for expenses.
Other sporting events are a taxable commercial business. This does not exclude the tax benefit if the remuneration or other benefits are provided exclusively from commercial businesses which are not intended to be used or by third parties.

footnote

(+ + + § 67a: Zur first-time application as of 1.1.2007 cf. Art. 97 § 1d AOEG 1977 + + +) Non-official table of contents

§ 68 Individual purpose enterprises

Purpose companies are also:
1.
a)
Alten-, Altenwohn-und nursing homes, recreation homes, meal services, if they are particularly useful in the persons referred to in § 53 (§ 66 para. 3),
b)
Kindergarten, Kinder-, Jugend-und Studentenheime, Schullandheime und hostel,
2.
a)
Agricultural holdings and nurseries serving the self-sufficiencies of corporate bodies and
b)
other institutions that are responsible for the self-sufficienation of bodies are required, such as joinery, locksmiths,
if the supplies and other services of these facilities to outsiders are to the value of 20 per cent of the total deliveries and other services of the holding, including the to the bodies themselves-do not exceed them,
3.
a)
Workshops for disabled people, which are eligible under the regulations of the Third Book of Social Code and provide people with jobs due to their disability may not be active in the general labour market,
b)
Employment and occupational therapy facilities in which disabled persons are provided by medical staff. Indications outside an employment relationship with the institution of the therapy facility are to be treated with the aim of restoring physical or psychological basic functions for the purpose of reintegration into everyday life, or to train, promote and train special skills and skills required to take part in working life, and
c)
Integration projects in the According to § 132 (1) of the Ninth Book Social Code, if at least 40 per cent of the employees are severely disabled persons in the sense of Section 132 (1) of the Ninth Book Social Code
4.
Facilities that will be entertained to perform the blind care and care for the physically disabled,
5.
facilities over day and night (home education) or other assisted living forms,
6.
of the -approved lotteries and lotteries where the net return is used directly and exclusively for the promotion of charitable, ecclesiastic or non-profit purposes,
7.
Cultural facilities, such as museums, theatres, and cultural events, such as concerts, art exhibitions; this does not include the sale of food and Beverages,
8.
adult education centres and other facilities where they themselves perform lectures, courses and other events of a scientific or lecturing nature; This shall also apply insofar as the institutions themselves provide accommodation and support to the participants of these events,
9.
Science and Research institutions whose institutions are financed mainly from public funds or from third parties or from wealth management. Science and research also serve the purpose of contract research. It does not include activities that are limited to the application of reliable scientific knowledge, the assumption of project sponsorships and economic activities without a research reference.

Footnote

(+ + + § 68 F. 18.12.1989: To be applied for the first time as from 1.1.1990. Art. 97 § 1d AOEG 1977 + + +)
(+ + + § 68 No. 3F. 2004-04-23: To be applied from 1.1.2003; see Art. 97 § 1e para. 3 sentence 1 AOEG 1977 F. 2004-04-23 + + +)
(+ + + § 68 No. 3 Buchst. c: For use, see Art. 97 § 1e para. 3 sentence 2 AOEG 1977 F. 2004-04-23 + + +)

Fourth Section
Liability

Non-official table of contents

§ 69 Liability of the representatives

The persons referred to in § § 34 and 35 insofar as claims arising from the tax liability relationship (§ 37) are not fixed or fulfilled in due time as a result of wilful or grossly negligent breach of the obligations imposed on them, or as a result, or as a result, tax allowances, or Tax refunds are paid without any legal reason. The liability also includes the sowing surcharges to be paid as a result of the breach of duty.

footnote

(+ + + § 69: For application see Art. 97 § 11 para. 1 AOEG 1977 + + +) A non-official table of contents

§ 70 Liability of the Representative

(1) If the persons referred to in § § 34 and 35 are responsible for tax evasion or a tax evasion in the performance of their duties The representatives are liable, insofar as they are not tax debtors, for the taxes shortened by the deed and the taxes which are shortened by the fact that they are not tax debtors, or if they are not liable to tax the tax. Unjustly granted tax advantages.(2) Paragraph 1 shall not apply to the acts of legal representatives of natural persons if they have not obtained an asset advantage from the representative's act. The same shall apply where the representatives have carefully selected and supervised those who have committed the tax evasion or the reckless tax reduction.

Footnote

(+ + + § 70: For application see Art. 97 § 11 (1) AOEG 1977 + + +) Non-official table of contents

§ 71 Liability of tax evasion and tax hammers

Anyone who has a tax evasion or a tax hehlery shall be liable for the reduced taxes and the tax advantages which have been wrongly granted, as well as for the interest in accordance with § 235.

footnote

(+ + + § 71: For the application cf. Art. 97 § 11 para. 1 AOEG 1977 + + +) Non-official table of contents

§ 72 Liability in the event of breach of duty of account truths

Who intentionally or grossly negligently the provision of § 154 Article 3 (3) shall be liable in so far as this impairs the realization of claims arising out of the tax liability relationship.

footnote

(+ + + § 72: For application cf. Art. 97 § 11 para. 1 AOEG 1977 + + +) A non-official table of contents

§ 73 Liability for Organic Law

An organ company is liable for such taxes on the organ carrier, for which the organ between them is of importance is. Taxes are the same as the claims for reimbursement of tax allowances.

footnote

(+ + + § 73: For application see Art. 97 § 11 para. 1 AOEG 1977 + + +) unofficial table of contents

§ 74 liability of the owner of objects

(1) hearing objects that serve a company, not the entreprent, but one at the company The owner of the goods shall be liable for those taxes of the undertaking in respect of which the tax liability is based on the operation of the undertaking. However, the liability extends only to the taxes incurred during the existence of the essential participation. Taxes are the same as the claims for reimbursement of tax allowances.(2) A person is substantially involved in the company if it is directly or indirectly involved in more than one quarter of the capital or stock capital or the assets of the company. It is also considered to be substantially involved who exercises a dominant influence on the company and contributes to the fact that the tax is not paid in the sense of the first sentence of paragraph 1.

footnote

(+ + + § 74: To apply) cf. Art. 97 § 11 para. 1 AOEG 1977 + + +) Non-official table of contents

§ 75 Liability of the company operator

(1) A company or a company in the If a company is separately operated separately, the acquirer shall be liable for taxes on which the tax liability is based on the company's holding and for tax deductible amounts, provided that the taxes are have been established since the beginning of the last calendar year prior to the transfer, and shall be fixed or notified by the acquirer until the end of one year after the date of notification of the holding. The liability shall be limited to the stock of the acquired assets. Taxes are the same as the claims for reimbursement of tax allowances.(2) Paragraph 1 shall not apply to the acquisition of insolvency and to acquisitions in the enforcement proceedings.

footnote

(+ + + § 75: For application, see Art. 97 § 11 para. 1 AOEG 1977 + + +)
(+ + + § 75 para. 2: To apply) Art. 97 § 11a AOEG 1977 + + +) Non-official table of contents

§ 76 liability

(1) Goods subject to excise duty and import and export duties subject to non-compliance Consideration of the rights of third parties as security in respect of taxes which are based on them (liability). (2) The liability shall be incurred in the case of import and export duties or excisable goods, if nothing else is required, with their Spend in the scope of this Act, in the case of excisable goods, even with the beginning of their production or production.(3) As long as the tax is not paid, the financial authority may impose the goods on the goods. As a seizure, the prohibition shall be sufficient to the person who has the goods in custody to dispose of them.(4) The liability shall be subject to the tax liability. It shall also cede with the suspension of the seizure or by the fact that the goods, with the agreement of the financial authority, are transferred to a non-taxable traffic.(5) Except where the goods have been lost to the person entitled to dispose of the goods and the goods subject to excise duty are admitted to a production plant or the person liable for import duty and export duties, the liability shall be excluded from the enforcement of the liability for liability. Were granted a customs-approved determination.

footnote

(+ + + § 76: For application see Art. 97 § 11 para. 1 AOEG 1977 + + +) Non-official Table of Contents

§ 77 Duldobligation

(1) Anyone who is obliged to pay a tax from funds subject to his administration is obliged to tolerate the execution of this property.(2) Because of a tax, which is based on land, as a public burden, the owner has to condone the foreclosure of the property. For the benefit of the financial authority, the owner shall be deemed to have been registered as such in the land register. The right of the unregistered owner to assert the objections raised against the public burden remains unaffected.

Third part
General procedural rules

First section
procedural principles

1. Subsection
Participation in procedure

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§ 78 participants

participants are
1.
Applicant and Application Owner,
2.
those to which the finance authority wants to direct or direct the administrative act,
3.
with which the financial authority wishes to conclude a public service contract or has concluded.
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§ 79 Ability to act

(1) Ability to take procedural actions are:
1.
Natural persons, which are capable of being business under civil law,
2.
Natural persons, who are limited in business capacity under civil law, insofar as they are for the The subject-matter of the proceedings is recognised as being capable of acting under the law of civil law or recognised as being capable of action by public law,
3.
Legal persons, associations or asset classes by their legal representatives or by special representatives,
4.
Authorities by their directors, their representatives or representatives.
(2) Subject to a reservation of consent in accordance with § 1903 of the Civil Code, the subject matter of the procedure, so A business-capable person is only capable of receiving procedural acts in so far as he or she can act in accordance with the provisions of civil law without the consent of the supervisor or by means of provisions of public law as is recognised as being capable of action.(3) § § 53 and 55 of the Code of Civil Procedure shall apply accordingly. Non-official table of contents

§ 80 Plenipotentiaries and advisers

(1) A participant may be represented by an authorized representative. Power shall be authorized to all procedural acts relating to the administrative procedure, unless otherwise provided for by its content; it does not authorise the receipt of tax refunds and tax allowances. The authorised representative shall, on request, prove his attorney in writing. A revocation of the authority shall not take effect on the authority until it is at its own right.(2) The power of attorney shall not be repealed either by the death of the full-power provider or by a change in its capacity for action or by its legal representation; however, the authorized agent shall have, if he is responsible for the legal successor in the administrative procedure shall be notified in writing of its authority upon request.(3) Where an authorised representative is appointed for the proceedings, the Authority shall apply to it. It may address itself to the parties concerned, insofar as it is obliged to participate. If the financial authority applies to the parties concerned, the authorised representative shall be notified.(4) A participant may appear in negotiations and meetings with an assistance. The assistance referred to by the assistance shall be deemed to have been brought forward by the person concerned, in so far as the person concerned does not object to the matter without delay.(5) Agents and advisers shall be rejected if they provide commercial assistance in tax matters without being empowered to do so; this shall not apply to notaries and patent attorneys.(6) Plenipotentiaries and advisers may be rejected by the lecture if they are unsuitable for this purpose; from the oral presentation, they can only be rejected if they are not capable of the substantive presentation. This does not apply to the natural persons referred to in Section 3 (1) and in § 4 (1) and (2) of the Tax Consultation Act.(7) (8) The refusal pursuant to paragraphs 5 and 6 shall also be communicated to the person concerned, whose authorised representative or assistance is refused. Procedural actions of the rejected agent or councilor that he or she undertakes after the rejection are ineffective.

Footnote

(+ + + § 80: For application, see § 18h para. 6 UStG 1980 + + +) unofficial table of contents

§ 81 appointment of a representative from office

(1) If a representative does not exist, the care court, for an underage participant, has the Family court at the request of the financial authority to appoint a suitable representative
1.
for a Participants whose person is unknown
2.
for an absent participant, whose stay is unknown or who is prevented from running his affairs ,
3.
for a non-resident participant within the scope of this Act, if he or she is required to appoint a representative to appoint a representative within the 4
for a participant who has a mental illness or physical, mental or mental disability. is unable to operate in the administrative procedure itself,
5.
in the case of non-profit-making matters to which the proceedings relate, in respect of which the procedure is concerned with respect to the rights and obligations arising.
(2) In the cases referred to in paragraph 1 (4), the person responsible for the appointment of the representative shall be responsible for the family court for an underage party, in the district of which the person concerned is responsible. its habitual residence (Section 272 (1) (2) of the Law on the Procedure in Family Matters and in the Matters of Voluntary Jurisdiction); the Court of First Instance is responsible, in the district of which the requesting financial authority has its seat.(3) The representative shall be entitled to an appropriate remuneration and to the reimbursement of his/her cash outlays against the legal entity of the financial authority which has requested his order. The financial authority may require the replacement of its expenses. It shall determine the remuneration and shall determine the expenses and expenses.(4) In the case of the appointment and for the office of the representative in the cases referred to in paragraph 1 (4), the provisions relating to the care and, in other cases, the provisions relating to the deposit shall apply mutamatters to the provisions of the order. name="BJNR006130976BJNG001501301 " />

2. Subsection
Resolution and Rejection of Officers and Other Persons

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§ 82 excluded People

(1) In an administrative procedure, do not take action for a financial authority,
1.
is itself a participant,
2.
who is a member (§ 15) of a participant,
3.
who is a member of a participant,
3.
(15)
person is a member of a person who is a member of a person who is a member of a person who is a member of a person who is a member of a person who is responsible for the Procedure Assistance in tax matters,
5.
who is employed by a participant against remuneration or who is a member of the Executive Board, the Supervisory Board or a member of the Supervisory Board. of the same institution; this shall not apply to the person whose body of employment is party,
6.
who, outside its official capacity, shall be responsible for the matter has delivered an expert opinion or has otherwise become active.
The person concerned shall be equal to who can obtain a direct advantage or disadvantage by the activity or by the decision. This does not apply if the advantage or disadvantage is based only on the fact that someone belongs to a professional or population group whose common interests are affected by the matter.(2) Those who are excluded pursuant to paragraph 1 may, in the event of a risk of default, take any measures that cannot be postponed.(3) Where a member of a committee is excluded or if there are doubts as to whether the conditions set out in paragraph 1 are met, this shall be communicated to the chairman of the committee. The committee shall decide on the exclusion. The person concerned shall not be allowed to participate in this decision. The excluded Member may not be present in the course of further consultation and decision-making. Non-official table of contents

§ 83 Concise concern

(1) There is a reason that is appropriate to distrust the impartiality of the In the event of such a reason being claimed by a party, the office-holder shall inform the head of the authority or the person appointed by him and shall, on the basis of his/her order of participation, be informed of the existence of such a reason. . Where the matter of concern concerns the head of the Authority, that order shall be the subject of the supervisory authority, unless the authority of the authority itself contains any assistance.(2) In the case of members of a committee, it is reasonable to proceed according to § 82 (3). Non-official table of contents

§ 84 Rejection of members of a committee

Each participant may be a member of one of the administrative procedures , which may not act in this administrative procedure (Section 82), or where there is a concern of partiality (§ 83). A rejection before an oral hearing shall be declared in writing or in writing. The declaration shall be inadmissible if the party concerned himself has admitted to oral proceedings without the grounds for refusal to which he is aware. § 82 (3) sentences 2 to 4 shall apply to the decision on the rejection. The decision on the request for rejection can only be appealed together with the decision that concludes the proceedings before the committee.

3. Subsection
Control Principles, Evidence

I.
General

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§ 85 Tax Principles

The tax authorities have to fix and collect taxes in accordance with the laws. In particular, they have to ensure that taxes are not shortened, wrongly collected or tax refunds and tax allowances are not wrongly granted or denied. Non-official table of contents

§ 86 Start of procedure

The financial authority decides, in accordance with its discretion, whether and when to enter Administrative procedure. This shall not apply if the financial authority is subject to legal provisions
1.
ex offiits or on Request to work,
2.
only on request and an application is not available.
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§ 87 official language

(1) The official language is German.(2) Where applications or inputs, documents, documents, documents or other documents are submitted to a financial authority in a foreign language, the financial authority may require that a translation be submitted without delay. In duly substantiated cases, the submission of a certified translation or a translation made by a publicly appointed or sworn interpreter or translator may be required. If the translation requested is not submitted without delay, the financial authority may, at the expense of the person concerned, obtain a translation itself. If the financial authority has consulted interpreters or translators, they will receive compensation in the appropriate application of the Justice and Compensation Act.(3) If a notification, application or submission of a declaration of intent is to be set in the course of a period within which the financial authority must act in a particular way, and if the financial authority is in a foreign language, the Expiry of the period only at the time when the financial authority has a translation.(4) Should a notification, a request or a declaration of intent, which enter into a foreign language, respect a time-limit for the benefit of a party to the financial authority, claim a public service claim or a performance , the notification, application or declaration of intent shall be deemed to have been lodged with the financial authority at the time of receipt, if, at the request of the financial authority, a translation within a reasonable period to be set by that authority is presented. Otherwise, the date of receipt of the translation shall be authoritative, unless otherwise provided by intergovernmental agreements. This legal consequence shall be noted in the case of the time limit. Non-official table of contents

§ 87a Electronic communications

(1) The transmission of electronic documents is permitted as far as the recipient is responsible for this opens up access. An electronic document has been received as soon as the device designated for the reception has recorded it in a manner which can be processed for the recipient. Where the financial authority transmits data subject to tax secrecy, such data shall be encrypted by means of a suitable procedure. The short-term automated decryption, which when sending a De-Mail message by the accredited service provider for the purpose of checking for malware and for the purpose of forwarding to the addressee of the De-Mail message shall not be contrary to the encryption bid of sentence 3.(2) If an electronic document transmitted to the financial authority is not suitable for processing it, it shall inform the sender without delay, stating the technical framework conditions applicable to it. Where a consignee claims that he cannot process the electronic document transmitted by the financial authority, it shall once again transmit it to him in a suitable electronic format or a document.(3) A written form arranged by law for applications, declarations or communications to the financial authorities may, unless otherwise provided by law, be replaced by the electronic form. The electronic form is sufficient for an electronic document, which is provided with a qualified electronic signature according to the signature law. Signing with a pseudonym is not allowed. The font can also be replaced
1.
by direct submission of the statement in a electronic form provided by the authority in an input device or by means of publicly accessible networks;
2.
by sending a an electronic document to the authority with the method of dispatch in accordance with § 5 (5) of the De-Mail-Law.
In the cases of sentence 4, number 1, a secure proof of identity in accordance with § 18 of the German Code of Enforcement must be entered via publicly accessible networks. Personnel expulsion law or pursuant to Section 78 (5) of the Residence Act.(4) A written form arranged by law for administrative acts or other measures taken by the financial authorities, unless otherwise specified by law, may be replaced by the electronic form. The electronic form is sufficient for an electronic document, which is provided with a qualified electronic signature according to the signature law. The written form can also be replaced by sending a De-Mail-message in accordance with § 5 (5) of the De-Mail-Act, in which the confirmation of the accredited service provider will recognize the issuing financial authority as a user of the De-Mail account . Sentences 1 and 3 shall apply only to the records to be received by the financial authority, if this is expressly permitted by law.(5) If an electronic document is the subject of proof, the proof shall be provided by the filing or transmission of the file; if it is not in the possession of the taxable person or the financial authority, § 97 shall apply accordingly. The appearance of the authenticity of a document transmitted with a qualified electronic signature in accordance with the Signature Act, which results from the examination under the Signature Act, can only be shaken by facts that are serious The reason for doubt is that the document has been transmitted with the will of the signature key holder.(6) The Federal Ministry of Finance may, in consultation with the Federal Ministry of the Interior, with the approval of the Federal Council, with the consent of the Federal Council for the cases of paragraphs 3 and 4 beside the qualified electronic signature, also be able to provide another secure Allow procedures to authenticate the data transmitter (sender of the data) and ensure the integrity of the electronically transmitted data set. The electronic identity document of the identity card can also be used for the authentication of the data provider; the data required for this purpose may be stored and used together with the other transmitted data. The legal regulation according to the first sentence does not require the consent of the Federal Council, insofar as it concerns the vehicle tax, the air traffic tax, the insurance tax or excise duties, with the exception of beer tax.

footnote

(+ + + § 87a: Zur Application § 18h para. 6 UStG 1980 + + +) Non-official table of contents

§ 88 investigation principle

(1) The financial authority determines the facts because of its own motion. It determines the nature and scope of the investigation; it is not bound by the arguments and evidence submitted by the parties concerned. The extent of these duties depends on the circumstances of the individual case.(2) The financial authority shall take into account all the circumstances which are important for the individual case, including the circumstances which are favourable to the parties concerned.(3) In order to ensure a uniform and lawful setting and collection of taxes, the Federal Ministry of Finance may, by means of a regulation with the consent of the Federal Council, impose requirements on the nature and scope of the investigations of automatic devices. The Federal Council does not require the consent of the Federal Council, insofar as the motor vehicle tax, the air traffic tax, the insurance tax or excise duties, with the exception of the beer tax, are affected. Non-official table of contents

§ 88a Collection of protected data

To the extent that it is necessary to ensure a uniform determination and collection of taxes. , the financial authorities may also collect and use data protected in accordance with Section 30 for the purposes of future procedures within the meaning of Section 30 (2) (1) (a) and (b), in particular for the collection of comparative values, in files or files. Use shall only be permitted for proceedings within the meaning of Article 30 (2) (1) (a) and (b). Non-official table of contents

§ 89 Consultation, information

(1) The financial authority is to issue statements, the position of applications, or the Rectification of declarations or requests if they appear to have been inadvertated or out of ignorance or if they have been made inaccurate or have been inadverttily submitted or made. It shall provide, where necessary, information on the rights of the parties involved in the administrative procedure and on the obligations which they have to fulfil.(2) The tax authorities and the Federal Central Office for Taxes may, upon request, issue binding information on the tax assessment of precise and non-materialised facts, if that is the case with regard to the significant There is a particular interest in tax implications. The competent authority responsible for issuing a binding information shall be the financial authority which would be responsible for the implementation of the facts on which the application is based. In the case of applicants for which no financial authority is competent at the time the application is submitted in accordance with § § 18 to 21, in the area of taxes which are administered by the Land Finance Authorities on behalf of the Federal Government, by way of derogation from sentence 2, the In this case, the binding information also binds the financial authority, which is responsible for the implementation of the facts on which the information is based. The Federal Ministry of Finance is authorized, with the consent of the Federal Council, to lay down detailed provisions on the form, content and conditions of the application for the grant of a binding information and the scope of the application by means of the Federal Council. Binding effect to be made. The regulation does not require the approval of the Federal Council, insofar as it concerns the insurance tax.(3) A fee shall be charged for the processing of an application for a binding information pursuant to paragraph 2. The fee shall be paid by the applicant within one month of the notification of the charge. The financial authority may depart the decision on the application up to the payment of the fee.(4) The fee shall be calculated on the basis of the value of the binding information for the applicant (value of the information). The applicant shall set out the value of the object and the circumstances which are important for its determination in his application for a binding information. The financial authority shall base the fee fixing on the value of the object declared by the applicant, in so far as this does not result in a clearly inaccurate result.(5) The fee shall be charged in the appropriate application of § 34 of the Law on Jurisdiction with a charge rate of 1.0. Section 39 (2) of the Law on Jurisdiction is to be applied accordingly. If the value of the object is less than EUR 10 000, no fee will be charged.(6) If an object value cannot be determined and it cannot be determined by estimation, a time fee shall be charged; it shall be 50 euros per half hour of processing time taken. If the processing time is less than two hours, no fee will be charged.(7) The fee may be waived, in whole or in part, if its survey according to the situation of the individual case would be unreasonable. The fee may be reduced, in particular, if a request for binding information is withdrawn before the decision of the financial authority is announced.

footnote

(+ + + § 89 para. 3 to 7: For the first application, see: Art. 97 § 25 AOEG 1977 + + +) Non-official table of contents

§ 90 Participation obligations of the parties concerned

(1) The participants are to be involved in the investigation of the facts. They shall, in particular, comply with the obligation to carry out a duty, in that they disclose the facts which are significant for taxation in full and truthfully and indicate the evidence which is known to them. The extent of these duties depends on the circumstances of the individual case.(2) Where a matter is to be determined and assessed in terms of tax law relating to operations outside the scope of this Act, the parties concerned shall clarify this matter and obtain the necessary evidence. In doing so, they have all the legal and actual possibilities available for them. Where objectively identifiable indications exist for the assumption that the taxable person has business relations with financial institutions in a State or territory with which there is no agreement to grant information in accordance with Article 26; of the OECD Model Agreement on the prevention of double taxation in the field of income and property taxes in the 2005 version, or the State or territory does not provide any information on a comparable scale or does not provide for any information to be provided on the basis of the If there is a willingness to provide the necessary information, the taxable person shall, at the request of the financial authority, take over the accuracy and completeness of his information in lieu of his/her oath and to authorize the financial authority to: to assert its name to the credit institutions designated by the financial authority in an out-of-court and judicial way; the insurance on the oath cannot be enforced in accordance with § 328. A participant may not rely on the fact that he cannot clarify facts or obtain evidence if, in the circumstances of the case, he or she would have been able to obtain or grant his/her circumstances in the design of his/her circumstances. can be made.(3) In the case of facts relating to transactions with a foreign reference, a taxable person has to draw up records of the nature and content of his business relationships with related persons within the meaning of Section 1 (2) of the External Tax Act. The obligation to record also includes the economic and legal basis for an agreement of prices and other terms and conditions with the close-up of the close-by, which is the principle of the foreign comparison. In the event of exceptional transactions, the records shall be drawn up in a timely manner. The recording requirements shall apply to taxable persons who, in respect of domestic taxation, divide profits between their national company and the foreign establishment of the company, or the profit of the domestic establishment. of their foreign company. In order to ensure a uniform application of the law, the Federal Ministry of Finance is authorized, with the consent of the Federal Council, to determine the nature, content and scope of the records to be drawn up by means of a legal regulation. The financial authority is to require the submission of records as a rule only for the conduct of an external audit. The submission is based on § 97. It must be carried out on request within a period of 60 days. In so far as records of exceptional transactions are to be provided, the time limit shall be 30 days. In duly substantiated individual cases, the pre-loading period may be extended. Non-official table of contents

§ 91 Consultation Participant

(1) Before an administrative act that intervenes in a participant's rights is issued, the be given this opportunity to express their views on the facts which are important for the decision. This shall apply in particular where the facts declared in the tax declaration are intended to substantially deviate from the point of view of the taxable person.(2) The hearing may be waited if it is not available in accordance with the circumstances of the individual case, in particular if
1.
an immediate decision is required because of danger in default or in the public interest,
2.
The hearing would call into question compliance with a time-limit for the decision,
3.
from the actual evidence of a participant who made it in an application or statement, not to be dismissed in his favor,
4.
The financial authority wants to enact a general order or similar administrative file in larger numbers or administrative acts with the help of automatic devices,
5.
Enforcement measures are to be taken.
(3) A hearing will not be held if it is contrary to a compelling public interest. Non-Official Table of Contents

Section 92 Evidence

The financial authority shall use the evidence to determine the evidence in accordance with the discretion of the financial authority. It considers it necessary to do so. It can, in particular,
1.
Information of any kind from the participants and other persons
2.
Attract Experts,
3.
UrCustomers and Files
4.
take your eye.

II.
Proof of information and expert opinion

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§ 93 The obligation to provide information to participants and other people

(1) The participants and other persons have to provide the financial authority with the information necessary for the determination of a material which is relevant for the purpose of taxation. This also applies to non-legally competent associations, assets, public authorities and businesses of commercial nature of public bodies. Persons other than those involved should only be encouraged to provide information if the information provided by the parties does not lead to the objective or does not promise success.(2) The request for information shall indicate what information is to be supplied and whether the information is requested for the taxation of the person responsible for providing information or for the taxation of other persons. Requests for information have to be made in writing at the request of the party responsible for providing information.(3) The information shall be given truthfully to the best of its knowledge and consciences. Persons responsible for providing information which cannot provide information from the memory, shall have books, records, business documents and other documents available to them, and, where necessary, to collect records from them.(4) The party responsible for providing information may issue the information in writing, electronically, orally or by telephone. The financial authority may require the party to provide information in writing if this is relevant.(5) The financial authority may order the party responsible for providing the information to be given oral information at the office of office. For this purpose, it shall be entitled to do so, in particular if, despite the request, written information has not been provided or a written information has not led to a clarification of the facts. The first sentence of paragraph 2 shall apply accordingly.(6) At the request of the party responsible for information, the oral information should be recorded at the office of the office of office. The transcript shall contain the name of the persons present, the place, the day and the essential content of the information. It shall be signed by the office-holder to whom the oral information is given and the person responsible for providing information. A copy of the transcript shall be left to the parties concerned.(7) An automated retrieval of account information in accordance with § 93b is only permitted if
1.
Taxable persons apply for a tax fix pursuant to Section 32d (6) of the Income Tax Act, or
2.
(omitted)
and the retrieval in these cases to the The determination of the income tax is required or it is required
3.
to determine Income according to § § 20 and 23 (1) of the Income Tax Act in assessment periods up to and including the year 2008 or
4.
for the collection of federal law controlled taxes
or
5.
the taxable person agrees.
In these cases, the In the case of credit institutions, the Federal Central Office for Taxes request that individual data be obtained from the files to be carried out pursuant to § 93b (1) to the credit institutions; in the cases of the first sentence of sentence 1, no. 1 to 4, a request may be made to the The search for retrieval is only possible if a request for information to the taxable person has not led to the objective or promises no success.(8) The for administration
1.
the basic backup for jobseekers after the second book Social Code,
2.
Social assistance according to the Twelfth Book of Social Law,
3.
Training funding according to the Federal Education Promotion Act,
4.
The promotion of advancement in education according to the promotion of the promotion of education and training and
5.
the housing allowance under the Housing Act
competent authorities may request the Federal Central Office for Taxation, in the case of the credit institutions, in accordance with § 93b para. 1 , in so far as this is necessary to verify that the conditions for eligibility are met and that a prior request for information has not been targeted or does not promise success on the part of the person concerned. For other purposes, a search for a call to the Federal Central Office for taxes with regard to the data referred to in § 93b (1) shall only be admissible, insofar as this is expressly permitted by a federal law.(9) In the case of a request for retrieval under paragraph 7 or paragraph 8, the person concerned shall be informed of the possibility of a contended call; this may also be done by means of an explicit reference to official forms and information leaflets. After a contended call has been made, the person concerned is to be notified of the execution by the person requesting the account. An indication after the first set of first half-sentence and a notification in accordance with the second sentence, if
1.
they are not the proper performance of the tasks within the jurisdiction of the applicant would be endangled,
2.
they endanger the public security or order; or would otherwise be detrimental to the well-being of the federal or a country, or
3.
the fact of contending according to a piece of law or by its nature, in particular because of the overriding legitimate interests of a third party, must be kept secret
and must therefore withdraw the interest of the person concerned; § 19 (5) and (6) of the German Federal Data Protection Act, as amended by the Notice of 14. January 2003 (BGBl. 66), as last amended by Article 1 of the Law of 22. August 2006 (BGBl. I p. 1970) has been amended, as amended, unless otherwise provided by law.(10) A search for a retrieval in accordance with paragraph 7 or paragraph 8 and the result thereof shall be documented by the requesting person. Non-official table of contents

§ 93a General notification obligations

(1) To secure taxation (§ 85), the Federal Government may Ordinance with the consent of the Federal Council authorities and other public authorities oblige,
1.
Administrative pacts that result in the failure or restriction of a tax advantage or allow taxable income to the person concerned,
2.
Subsidies and similar support measures as well as
3.
clues for undeclared work, unallowed Employee surrender or unauthorised foreign employment
to the financial authorities. By means of a legal regulation it is also possible to determine that, in the case of payments made by public authorities and other public authorities, as well as public service broadcasters, the payee is able to facilitate his/her tax recording and recording to inform the financial authorities of the sum of the annual payments and the views of the financial authorities on the tax obligations arising therefrom; the competent financial authority shall be the recipient, the legal reason, the amount and the amount of the tax. The date of payments shall be notified. The obligation of the authorities, other public authorities and broadcasters to provide information, information, advertisements and mutual assistance under other provisions shall remain unaffected.(2) Debt administrations, credit institutions, enterprises of a commercial nature of legal persons under public law as defined by the Corporate Tax Law, public investment undertakings without sovereign powers, professional chambers and Insurance undertakings shall be exempted from the obligation to provide information.(3) The legal regulation provides that the notified bodies, the obligation to inform the parties concerned, the information to be communicated and the financial authorities responsible for receiving the communications are to be determined in more detail and the extent to which the information concerned is to be provided. The date and the procedure of the notification shall be laid down. The legal regulation allows exemptions from the obligation to provide information, in particular for cases of minor fiscal importance. Non-official table of contents

§ 93b Automated retrieval of account information

(1) Credit institutions have the credit institutions pursuant to Section 24c (1) of the Banking Act to lead file as well as for calls pursuant to § 93 (7) and (8).(2) In the cases of § 93 (7) and (8), the Federal Central Office for Taxes may, at the request of the credit institutions, retrieve individual data from the files to be carried out in accordance with paragraph 1 in the automated procedure and transmit them to the requesting person.(3) The applicant shall be responsible for the admissibility of the data retrieval and the data transfer.(4) Section 24c (1) sentences 2 to 6, para. 4 to 8 of the Banking Act shall apply accordingly. Non-official table of contents

§ 94 Eital testimonent

(1) If the financial authority considers the importance of the information or to provide information, of a truthful information, the insult to a person other than a person concerned may be requested by the financial court responsible for the place of residence or residence of the person to be held responsible for the questioning of the person concerned. If the place of residence or place of residence of the person to be defended is not located at the seat of a financial court or a specially established Senate, the competent local court may also be invited to take part in the hearing.(2) In the request, the financial authority shall specify the subject-matter of the hearing and the names and addresses of the parties concerned. The court has to notify the parties and the requesting financial authority of the dates. The parties and the requesting financial authority shall be entitled to ask questions during the questioning.(3) The court decides on the legality of the denial of the certificate or of the oath performance. Non-official table of contents

§ 95 Eides Insurance instead of

(1) The financial authority may ask the party to ensure that it is correct. Facts he claims to be covered in Eides instead of insured. An insurance of oath is to be taken instead only if other means of understanding the truth are not present, have not resulted in any result or require disproportionate effort. An affidavit may not be required of any incapaciated persons within the meaning of § 393 of the Code of Civil Procedure.(2) The insurance on oath shall be taken up by the financial authority for the record. For admission, the head of the authority, his permanent representative and members of the public service are empowered, who have the competence to judge or fulfil the conditions laid down in § 110 sentence 1 of the German Judge Act. Other members of the public service may authorize the head of the authority or his permanent representative in writing in general or on a case-by-case basis.(3) The information whose accuracy is to be insured shall be determined in writing and shall be communicated to the person concerned at least one week before the insurance has been taken up. The insurance consists in the fact that the participant, with repetition of the facts asserted, explains: "I take place on oath, that I have said the pure truth to the best of my knowledge and that I have not concealed nothing". Agents and advisers of the participant are entitled to take part in the admission of the insurance to Eides instead of taking part.(4) Prior to the inclusion of the insurance on oath, the party concerned shall be informed of the importance of the afficial insurance and the criminal-law consequences of an incorrect or incomplete affictity. The instruction is to be noted in the minutes.(5) The minutes shall also contain the names of the persons present as well as the place and date of the transcript. The minutes shall be submitted for approval to the party who makes the affidavit, or shall be required to submit it on request for review. The authorisation granted shall be noted and signed by the person concerned. The minutes shall then be signed by the office-holder who has taken out the insurance on oath, and by the secretary.(6) The insurance on oath shall not be enforced in accordance with § 328. Non-official table of contents

§ 96 Expert access to experts

(1) The financial authority determines whether an expert is to be assigned. Where there is no risk of default, the person who wishes to appoint them to the expert shall be notified of the person concerned before the date of default.(2) The parties may refuse an expert on grounds of concern if there is a reason that is capable of justifying doubt as to his impartiality or if his activity is in breach of a business, or There is a risk of commercial secrecy or damage to the business activity of a participant. The rejection shall be submitted to the financial authority immediately after the person of the expert has been notified, but no later than two weeks under the credibility of the grounds for the refusal. After that date, the rejection shall be admissible only if it is made credible that the reason for refusal could not be asserted beforehand. The rejection shall be decided by the financial authority, which has appointed or intends to appoint the expert. The request for rejection does not have suspensive effect.(3) The person appointed to the expert shall comply with the appointment if he is publicly appointed for the reimbursement of opinions of the required kind, or if he is aware of the science, the arts or the profession, the knowledge of which is required by the It is publicly available for acquisition or if it is publicly appointed or authorized to exercise the same. In order to repay the opinion, the person who has agreed to do so to the financial authority is also obliged to do so.(4) The expert may refuse the refund of the opinion, indicating the reasons for the concern of the partiality.(5) As experts, members of the public service are to be considered as experts only if they receive the authorization required under the service law.(6) The experts shall be informed of the provisions relating to the protection of tax secrecy.(7) The opinion shall be regularly reported in writing. The oral reimbursement of the opinion may be authorised. The discharge of the opinion may only be requested if the financial authority considers this to be necessary in view of the importance of the opinion. If the expert is generally sworn in for the reimbursement of the opinion of the species concerned, the appeal shall be sufficient to the oath; it may also be declared in a written opinion. Otherwise, for the insult, § 94 applies.

III.
Proof by certificates and eye note

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§ 97 Template of documents

(1) The parties and other persons have books, records, business papers and others on request from the financial authority. To submit certificates for inspection and inspection. In the case of a claim, it must be stated whether the documents are required for the taxation of the person required for submission or for the taxation of other persons. Article 93 (1) sentences 2 and 3 shall apply accordingly.(2) The financial authority may require the documents referred to in paragraph 1 to be submitted to the office of the office of office or to inspect it with the person liable for the service, if the person is in agreement or the documents are unsuitable for submission to the office. Section 147 (5) shall apply accordingly. A non-official table of contents

§ 98 Taking the sight of the eye

(1) If the financial authority carries out an eye view, the result will be actended to .(2) When taking the eyeball, experts may be present. Non-official table of contents

§ 99 Entry of land and premises

(1) The financial authority responsible for taking the eye-appearance Officials and the experts referred to in § § 96 and 98 shall be entitled to enter land, spaces, ships, enclosed operating equipment and similar facilities during normal business and working hours, as far as this is the case. is required in order to make observations in the interest of taxation. The persons concerned shall be notified of appropriate time beforehand. Dwelling spaces shall be entered against the will of the holder only for the prevention of urgent threats to public security and order.(2) The measures referred to in paragraph 1 shall not be arranged for the purpose of researching for unknown objects. Non-official table of contents

§ 100 Template of valuables

(1) The participant and other persons shall have valuables on request from the financial authority (money, securities, valuables) to the extent that this is necessary in order to make statements about their nature and their value in the interest of taxation. Section 98 (2) shall apply.(2) The submission of valuables must not be arranged to search for unknown objects.

IV.
Refusal of Arrival and Advance Rights

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§ 101 Right of revocation and denial of residence of the relatives

(1) The relatives (§ 15) of a participant may Refuse to provide information if they are not responsible for providing information on their own tax situation or have to fulfil the obligation to provide information for a party. The members of the family shall be informed of the right of denial of information. The instruction is to be actended.2. The persons referred to in paragraph 1 shall also have the right to refuse to insult their information. The second and third sentences of paragraph 1 shall apply mutatily. Non-official table of contents

§ 102 Right to refuse the right to provide information on the protection of certain professional secrets

(1) The information may also be refused:
1.
The clergy of what has been entrusted to them in their property as a chaplain or known as a chaplain ,
2.
Members of the Bundestag, a Landtag or a second Chamber on persons who, in their capacity as members of these institutions, or to which they have entrusted facts in this property, as well as about those facts themselves,
3.
a)
defenseman,
b)
Lawyers, patent attorneys, notaries, tax advisors, accountants, tax agents, sworn-in accountants,
c)
Doctors, dentists, psychological psychotherapists, children's and adolescents ' psychotherapists, pharmacists and midwives,
about what has been entrusted to them in this property or become known
4.
Persons involved in the preparation, production or distribution of periodic printing works or radio broadcasts or have contributed to the person of the author, the consignor or the guarantor of the contributions and documents, and the communications they have made with regard to their activities, in so far as they are contributions, documents and communications for the the editorial part; § 160 shall remain unaffected.
(2) The persons referred to in paragraph 1 (1) (1) to (3) shall be equal to their members and to the persons who participate in the professional activity in preparation for the profession. The persons referred to in paragraph 1 (1) (1) to (3) shall decide on the exercise of the right of such assistants to refuse to provide information, unless this decision cannot be brought about in the foreseeable future.(3) The persons referred to in paragraph 1 (3) shall not refuse to provide information if they are released from the obligation to secrecy. The removal from the obligation to secrecy also applies to the auxiliary staff.(4) The statutory notification requirements of the notaries and the notification requirements of the persons referred to in paragraph 1 (3) (b) in accordance with the ZininInformation Ordinance of 26. January 2004 (BGBl. 128), as last amended by Article 4 (28) of the Law of 22. September 2005 (BGBl. 2809), the current version shall not be without prejudice to the current version. To the extent that the notification requirements exist, the notaries shall also be obliged to submit documents and to provide further information. Non-tampering table of contents

§ 103 Right to refuse the right to provide information on the risk of prosecution for an offence or a lack of regularity

which are not parties and are not responsible for providing information to a person concerned, may refuse to provide information on such matters, the answers to which they themselves or one of their relatives (§ 15) of the risk of criminal prosecution or of a Proceedings under the Law on Administrative Offences would be suspended. They are to be lecturing about the right to refuse to provide information. The instruction is to be actended. Non-official table of contents

§ 104 Denial of reimbursement of an expert opinion and the submission of documents

(1) Insofar as the information is denied may, may also be refused the refund of an expert opinion and the submission of documents or valuables. Section 102 (4) sentence 2 shall remain unaffected.(2) It is not possible to refuse the presentation of documents and valuables which are kept for the person concerned, to the extent that the person concerned would be obliged to submit it in his/her own custody. The business books and other records kept for him shall also be kept for the party concerned. Non-official table of contents

§ 105 Relationship between the obligation to provide information and the obligation to make the obligation to maintain confidentiality in the public sector.

(1) The obligation of the Public authorities or other public authorities, including the Deutsche Bundesbank, the state banks and the debt administrations, and the institutions and servants of those authorities, shall not be subject to secrecy for their duty to provide information and for their obligation to make a reference. to the financial authorities.(2) Paragraph 1 shall not apply in so far as the authorities and persons entrusted with postal services are required by law to maintain the secrecy of correspondence, postal and telecommunications secrecy. Non-official table of contents

§ 106 Restriction of the obligation to provide information and to make a reference to the state of benefit in the event of an impairment of the state of residence

Submission of documents may not be required if the competent top federal or state authority declares that the information or presentation would cause significant disadvantages to the good of the federal government or a country. name="BJNR006130976BJNG002101301 " />



Compensation of respondents and experts

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§ 107 Compensation of the parties responsible for providing information and of experts

Information providers, prepaid and experts who have been used by the financial authority for the purpose of proof shall receive, upon request, a Compensation or remuneration in the appropriate application of the Justice and Compensation Act. This does not apply to the parties involved and to the persons who have to comply with the obligation to provide the parties with the obligation to provide information or to perform their duties.

4. Subsection
deadlines, dates, reinstatts

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§ 108 deadlines and dates

(1) For the The calculation of time limits and for the determination of dates shall apply in accordance with § § 187 to 193 of the Civil Code, unless otherwise specified by paragraphs 2 to 5.(2) The course of a period set by an authority shall begin with the day following the notification of the time limit, unless otherwise indicated to the person concerned.(3) If the end of a period falls on a Sunday, a public holiday or a Saturday, the deadline shall end with the expiry of the next working day.(4) If an authority has to provide services for a specific period only, that period shall end with the expiry of its last day, if it falls on a Sunday, a public holiday or a Saturday.(5) The date set by an authority shall also be complied with if it falls on a Sunday, public holiday or Saturday.(6) If a time limit is determined after hours, then Sundays, public holidays or Sundays shall be included. Non-official table of contents

§ 109 Extension of time limits

(1) Deadlines for submission of tax returns and time limits provided by a financial authority , may be extended. If such time limits have already expired, they may be retroactively extended, in particular where it would be inconsequential to have the legal consequences of the expiry of the deadline.(2) The financial authority may make the extension of the period dependent on a security performance or otherwise combine it with a secondary provision in accordance with § 120. Non-official table of contents

§ 110 Reinstatement to the previous stand

(1) Was someone without fault prevented, a legal deadline , it shall be granted on request reinstatation at the previous level. The fault of a representative is to be attributed to the representative.(2) The application shall be submitted within one month of the removal of the obstacle. The facts on the grounds for the application shall be made credible in the application or in the proceedings on the application. Within the application deadline, the missed action is to be taken up. If this is done, reinstatation can also be granted without a request.(3) After one year since the end of the missed period, the re-establishment of rights may no longer be requested or the omitted act can no longer be recovered, except if this was impossible before the end of the year as a result of force majeure.(4) The application for re-establishment shall be decided by the financial authority which shall be responsible for the failure to act.

5. Subsection
Legal and Administrative Assistance

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§ 111 Mutual Assistance Light

(1) All courts and authorities have to provide the administrative assistance necessary for the implementation of taxation. § 102 shall remain unaffected.(2) Administrative assistance is not available if
1.
Authorities are within an existing instruction Provide help,
2.
the assistance is in actions that are the responsibility of the requested authority.
(3) Debt administrations, credit institutions, and Establishments of commercial nature of public bodies are not covered by this provision.(4) In the field of customs administration, administrative assistance shall also cover those undertakings which serve the Federal Ministry of Finance as customs aid bodies and are used for the purposes of public transport or the public goods turnover. , and to the staff of these companies.(5) § § 105 and 106 shall apply accordingly. Non-official table of contents

§ 112 Prerequisites and limits of mutual assistance

(1) A financial authority may ask for assistance in particular if:
1.
for legal reasons, it cannot perform the official act on its own,
2.
for actual reasons, especially because the service staff or institutions required to take the oath are not required to perform the official act
3.
is dependent on knowledge of facts that are unknown to it and cannot be determined by itself,
4.
4.
style="font-weight:normal; font-style:normal; text-decoration:none;"> to carry out their tasks, documents or other evidence that are in the possession of the requested authority,
5.
the official act could only be carried out with much greater effort than the requested authority.
(2) The requested authority must not provide assistance if it is to do so from a legal point of view. Reasons not being able to.(3) The requested authority does not need assistance if
1.
a different authority is essential
2.
You can only afford the help with disproportionately high effort
3.
taking into account the tasks of the requesting financial authority, it would seriously jeopardise the performance of its own tasks.
(4) The The requested authority may not refuse assistance because it considers the request for reasons other than those referred to in paragraph 3, or because it considers the measure to be implemented with the assistance of the administrative assistance to be unsuitable.(5) If the requested authority does not comply with the aid, it shall communicate its opinion to the requesting financial authority. If the latter insists on mutual assistance, the joint competent supervisory authority or, where such an absence exists, the competent supervisory authority responsible for the requested authority shall decide on the obligation to assist in the mutual assistance. Non-official table of contents

Section 113 Selection of authority

If a number of authorities are eligible for administrative assistance, an authority shall, where possible, be the the lowest administrative level of the administrative branch to which the requesting financial authority is a member. Non-official table of contents

§ 114 Implementation of Administrative Assistance

(1) The admissibility of the measure to be implemented by mutual assistance shall be governed by the law applicable to the requested authority, in accordance with the law applicable to the requested financial authority.(2) The requesting financial authority shall bear the responsibility for the legality of the measure to be taken with regard to the requested authority. The requested authority shall be responsible for the implementation of the assistance. Unofficial Table Of Contents

§ 115 Costs of Administrative Assistance

(1) The requesting financial authority has no authority to assist the requested authority for the assistance Administrative fee payable. They shall reimburse the requested authority upon request if they exceed EUR 25 in each individual case. If authorities of the same legal entity assist each other, the costs shall not be reimbursed.(2) If the requested authority takes charge of an official act for the purpose of carrying out the assistance, it shall be liable to the costs incurred by a third party (administrative fees, user charges and expenses). Non-official table of contents

§ 116 Display of tax offences

(1) Courts and authorities of the federal government, Länder and municipal institutions of the public Administrative authorities which are not financial authorities shall have facts which they have received in their service and which may be deducted from a tax offence to the Federal Central Office for Taxes or, to the extent known, to the financial authorities responsible for the tax criminal proceedings. . In so far as the financial authorities responsible for the tax criminal proceedings have not already been immediately informed, the Federal Central Office shall inform them of these facts. The tax authorities responsible for the tax criminal proceedings, with the exception of the authorities of the Federal Customs Administration, shall forward the notice to the Federal Central Office for Taxes, insofar as this has not already been immediately informed. is.(2) § 105 (2) shall apply accordingly. Non-official table of contents

§ 117 Interstate legal and administrative assistance in tax matters

(1) The financial authorities may be subject to intergovernmental law. and mutual assistance in accordance with the provisions of German law.(2) The financial authorities may provide inter-governmental legal and administrative assistance on the basis of international agreements applicable within the framework of international law, national acts of the European Union which can be applied by the Member State, and the EU Assistance Act.(3) The financial authorities may, at the appropriate discretion, provide inter-governmental legal and administrative assistance upon request, even in other cases, where
1.
reciprocity is vouch for,
2.
the requesting state ensures that the Information and documents are only used for the purposes of his or her tax or tax criminal proceedings (including administrative proceedings), and that the information and documents transmitted are only those persons, authorities or courts of law ,
3.
the requesting State shall ensure that it is ready to do so, in the case of taxes on income, income and assets, a possible double taxation in the course of communication by means of an appropriate delimitation of the tax bases and
4.
The execution of the request does not affect the sovereignty, security, public order, or other essential interests of the federal or regional authorities and there is no risk of damage to the domestic party which is incompatible with the purpose of legal and administrative assistance, if a trade, industrial, commercial or professional secrecy or a business procedure which is based on the The Federal Ministry of Finance shall decide, in agreement with the Federal Ministry of Finance, to disclose the request for disclosure.
Where the intergovernmental legal and administrative assistance is subject to taxes managed by the State Finance Authorities, the Federal Ministry of Finance shall decide in agreement with the competent top state authority.(4) In the implementation of legal and administrative assistance, the powers of the financial authorities as well as the rights and obligations of the parties and other persons shall be governed by the provisions applicable to taxes within the meaning of Article 1 (1). § 114 shall apply accordingly. In the case of the transmission of information and documents, national parties shall apply in accordance with § 91; in so far as the legal and administrative assistance is subject to taxes managed by the national financial authorities, a hearing of the national participant shall be by way of derogation from § 91 (1), unless the turnover tax is affected, an exchange of information pursuant to the EU mutual assistance law takes place, or an exception pursuant to section 91 (2) or (3) of this Regulation is applicable.(5) The Federal Ministry of Finance is authorized, with the consent of the Federal Council, to conclude international cooperation agreements on mutual legal and mutual assistance in the field of the promotion of intergovernmental cooperation by means of a legal regulation of the customs authorities, provided that the obligations assumed therein are held within the framework of the intergovernmental legal and administrative assistance permitted under this Act. Non-official table of contents

§ 117a Transfer of personal data to Member States of the European Union

(1) A request from one for the The prevention and prosecution of criminal offences of a Member State of a Member State of the European Union may provide the tax authorities of the financial authorities with personal data relating to the personal data referred to in § 208 , for the purpose of the prevention of criminal offences. For the transmission of these data, the rules on data transmission in the national sector shall apply accordingly.(2) The transfer of personal data referred to in paragraph 1 shall be admissible only if the request contains at least the following information:
1.
the name and address of the Requesting authority,
2.
the name of the offence for which the data is required to prevent it,
3.
the description of the facts on which the request is based
4.
naming the purpose to which the data will be requested,
5.
the relationship between the purpose for which the information or findings will be requested and the person to whom the information or information is requested. For information,
6.
Details of the identity of the person concerned, if the request relates to a known person, and
7.
Reasons for the assumption that relevant information and findings are available in Germany.
(3) The tax authorities of the financial authorities may be responsible for the tax administration. without a request, transmit personal data, as referred to in paragraph 1, to a public body of a Member State of the European Union responsible for the prevention and prosecution of criminal offences, if, on a case-by-case basis, the danger of the commission a criminal offence within the meaning of Article 2 (2) of Council Framework Decision 2002/584/JHA of 13 June 2002, The European arrest warrant and the surrender procedures between the Member States (OJ L 327, 22.9.2002, p. 1), which was last amended by Framework Decision 2009 /299/JHA (OJ L 327, 18.12.2009, p. 24), and there is concrete evidence that the transmission of such personal data could contribute to preventing such a crime.(4) For the transmission of the data referred to in paragraph 3, the rules on data transmission in the national sector shall apply accordingly. The transmission of data shall not, insofar as, also taking into account the special public interest in the transmission of data, outweigh the interests of the data subject that are worthy of protection in the individual case. The protection worthy interests also include the existence of an adequate level of data protection in the recipient country. The legitimate interests of the persons concerned may also be protected by the fact that the recipient State or the receiving entity between the Member State or the national authorities guarantees, on a case-by-case basis, the protection of the data transmitted.(5) The data transmission in accordance with paragraphs 1 and 3 is not maintained if
1.
impairs the essential security interests of the federal or state governments.
2.
the transmission of the data to the principles contained in Article 6 of the Treaty on European Union would be in contradiction,
3.
the data to be transmitted does not exist in the requested authority and can only be obtained by taking coercive measures, or
4.
the transmission of the data would be disproportionate or the data is not required for the purposes for which it is to be transmitted.
(6) The data transmission after paragraphs 1 and 3 may be left if
1.
does not have the data to be transmitted to the tax authorities of the tax authorities; However, without the use of coercive measures,
2.
jeopardising the success of an ongoing investigation or body, life or freedom of a person. would, or
3.
the act to which the data is to be transmitted, in accordance with German law, with a maximum term of imprisonment of one year or less .
(7) As the public body of a Member State of the European Union, as referred to in paragraphs 1 and 3, responsible for the prevention and prosecution of criminal offences, any body designated by that State in accordance with Article 2 (a) of the Council Framework Decision 2006 /960/JHA of 18. December 2006 on the simplification of the exchange of information and intelligence between law enforcement authorities of the Member States of the European Union (OJ L 327, 28.12.2006, p. 89, L 75 of 15.3.2007, p. 26).(8) Paragraphs 1 to 7 shall also apply to the transmission of personal data to public authorities of a Schengen-associated State responsible for the prevention and prosecution of criminal offences within the meaning of Article 91 (3) of the Act on international legal assistance in criminal matters. Non-official table of contents

§ 117b Use of data transmitted under the Council Framework Decision 2006 /960/JHA

(1) Data that is based on the data provided by the Framework Decision 2006 /960/JHA to the services of the financial authorities entrusted with the tax charge may only be used for the purposes for which they have been transmitted or for the purpose of averting a current and significant risk to the public security. For a different purpose or as evidence in a judicial proceeding, they may only be used if the overruling state has consented to it. The conditions laid down for the use of the data shall be taken into account by the country in which the data is transferred.(2) The tax authorities of the financial authorities shall, at the request of the competent authorities, provide information on the way in which the data transmitted has been used for the purposes of data protection control. Non-official table of contents

§ 117c Implementation of intra-State applicable international agreements to promote tax honesty

(1) The Federal Ministry of Finance is authorized to fulfil the obligations arising from international agreements applicable within the state, which are the promotion of tax honesty by means of systematic Collection and transmission of tax-relevant data, by means of legal regulations with the consent of the Bundesrat, regulations on the collection of the data required by these agreements, by means of these agreements, according to the basic principles of the to meet certain third parties and their transmission to the Federal Central Office for Taxes and their transmission to the competent authority of the other Contracting State in accordance with the officially prescribed data record by way of a remote data transmission. § 150 (6) sentences 2, 3, 5, 8 and 9 shall apply mutatily for the transmission of the data to the Federal Central Office for Taxes.(2) In the case of the transmission of data by the Federal Central Office for Taxes to the competent financial authority of the other Contracting State in accordance with a legal regulation adopted pursuant to the first sentence of paragraph 1, a hearing of the parties concerned shall not take place. § 30a (2) and (3) shall not apply.(3) The Federal Central Office for Taxes is entitled to conditions which are important for the performance of the obligations for the collection and transmission of data in accordance with a decree law issued pursuant to paragraph 1 or require clarification. in the case of the collection of these data and their transmission to the Federal Central Office for Taxation, to examine. § § 193 to 203 shall apply mutatily.(4) The data collected on the basis of a legal regulation pursuant to paragraph 1 or in the context of an examination pursuant to paragraph 3 of the Federal Central Office may only be used for the purposes specified in the underlying international legal agreements.

Second section
Administrative pacts

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§ 118 term of the Administrative act

The administrative act is any decision or any other sovereign measure which an authority makes to regulate an individual case in the field of public law and which has direct legal effect to the outside world. is addressed. The general order is an administrative act which relates to a group of persons determined or identifiable by general characteristics, or which relates to the public property of a matter or its use by the general public. Non-official table of contents

§ 119 Determination and form of the administrative act

(1) The content of an administrative act must be sufficiently determined.(2) An administrative act may be issued in writing, electronically, orally or in any other way. A verbal administrative act shall be confirmed in writing if there is a legitimate interest in this and the person concerned shall immediately ask for it.(3) An administrative act issued in writing or by electronic means must be recognised by the issuing authority. It must also include the signature or the name of the head of the authority, his representative or his representative; this does not apply to an administrative act which is to be issued in form or with the aid of automatic bodies. In the case of an administrative act, if a written form is ordered by law, the qualified certificate on which the signature is based or an associated qualified certificate of attrivical certificate must also be issued by an electronic administrative act Authority to recognize. In the case of § 87a (4) sentence 3, the confirmation in accordance with § 5 (5) of the De-Mail-Law must allow the issuing financial authority to be recognized as the user of the De-Mail account. unofficial table of contents

§ 120 administrative act minor provisions

(1) An administrative act on which a claim is made may be made with a It shall only be provided if it is authorised by legislation or if it is intended to ensure that the legal requirements of the administrative act are fulfilled.(2) Without prejudice to paragraph 1, an administrative act may be adopted at the discretion of
1.
a specification after which a discount or load starts, ends, or applies to a particular time period (time limit),
2.
a determination according to which the entry or the omission of a discount or a burden depends on the unknowledge of a future event (condition),
3.
a reservation of revocation
or connected to
4.
a specification that requires the beneficiary to do a tun, dim, or ominant (edition),
5.
a reservation of subsequent recording, modification or addition of an edition.
(3) A secondary provision must not be contrary to the purpose of the administrative act. Non-official table of contents

§ 121 Justification of the administrative act

(1) A written, electronic, and a written or electronic written or electronic form The administrative act confirmed shall be accompanied by an explanatory statement to the extent necessary for its understanding.(2) There is no need for justification,
1.
as far as the financial authority corresponds to an application or to a Declaration and the administrative act does not intervene in the rights of another,
2.
as far as the one for which the administrative act is intended or to which the administrative act is concerned. , the opinion of the financial authority on the legal situation is already known or can be easily identified without justification for it,
3.
if the The financial authority shall adopt similar administrative acts in greater numbers or administrative acts with the aid of automatic facilities and the justification for the circumstances of the individual case shall not be required,
4.
if this comes from a piece of law,
5.
if a general order is publicly known
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§ 122 Announcement of the administrative act

(1) An administrative act is known to the person concerned for which it is intended or which is affected by it. Section 34 (2) shall apply accordingly. The administrative act may also be disclosed to an authorised representative.(2) A written administrative act transmitted by the post shall be deemed to be known
1.
at In Germany, on the third day after the task of post office,
2.
for a transfer abroad one month after the task of post office,
except when has not been received at a later date; in doubt, the Authority shall demonstrate the access of the administrative act and the date of access.(2a) An electronically transmitted administrative act shall be deemed to have been disclosed on the third day following the dispatch, except where it has not been received or at a later date; in doubt, the Authority shall have access to the administrative act and the date of the dispatch. of access.(3) An administrative act may be made public when this is authorised by law. A general order may also be made public when an announcement to the parties is untunable.(4) The public disclosure of an administrative act is brought about by the fact that its operative part is made known in a local manner. The local notice shall indicate where the administrative act and its explanatory statement may be viewed. The administrative act shall be deemed to have been announced two weeks after the date of the local notice. In a general order, a date deviating from this may, however, be determined at the earliest on the date referred to in the notice.(5) An administrative act shall be notified if it is required by law or if it is ordered by the authorities. Delivery shall be governed by the provisions of the Administrative Delivery Act.(6) The disclosure of an administrative act to a party at the same time as having effect for and against other interested parties shall be admissible in so far as the parties agree; these parties may subsequently require a copy of the administrative act.(7) Subject to administrative file
1.
spouses or life partners or
2.
Spouse with their children, life partner with their children, or single person with their children,
so it is enough for the announcement to be made to all those involved if they have a Copy shall be sent under their joint address. The administrative acts shall be disclosed individually to the parties concerned, in so far as they have requested this or where the financial authority is aware that there are serious disagreements between them.

footnote

(+ + + § 122: For the purposes of application). Art. 97 (1) (10) AOEG 1977 + + +) Non-official table of contents

§ 123 Order of an authorised representative

A participant without domiciate or residence habitual residence, domipotentiary or management domestiy, the financial authority shall, on request, appoint a receiving agent domestily within a reasonable period of time. If he does so, a document sent to him shall be deemed to have been received one month after the date of the post and an electronically transmitted document on the third day following the dispatch. This shall not apply if it is established that the document or the electronic document has not reached the addressee or has reached it at a later date. The legal consequences of the omission shall be indicated to the party concerned. Non-official table of contents

§ 124 Effectiveness of the administrative act

(1) An administrative act becomes the same as the administrative act for which it is intended or the is affected by it at the time when he is notified to him. The administrative act shall be effective with the content with which it is announced.(2) An administrative act shall remain effective as long as and insofar as it is not withdrawn, revoked, otherwise repealed or carried out by time or by other means.(3) A non-administrative act shall be ineffective. Non-official table of contents

§ 125 Invalidity of the administrative act

(1) An administrative act is void as far as it is concerned with a particularly serious Mistakes suffers and this is obvious in the case of a constant assessment of all the circumstances in question.(2) Without regard to the existence of the requirements of paragraph 1, an administrative act is null and void,
1.
that has been issued in writing or electronically, but does not reveal the issuing financial authority,
2.
for actual reasons, no one can follow,
3.
the commission of an illegal act
()
administrative act is not null and void, therefore, which is a criminal offence or a fine. because
1.
Local jurisdiction rules have not been met,
2.
a person excluded in accordance with § 82 (1) sentence 1 no. 2 to 6 and second sentence 2,
3.
a Law on the participation of the appointed committee did not take the decision required for the adoption of the administrative act, or was not a quorum,
4.
the participation required by law is not required by another authority.
(4) Subject to invalidity only part of the administrative act, it is in the All shall be void if the void is so essential that the financial authority would not have adopted the administrative act without the non-legislative part.(5) The financial authority may, at any time, determine its nullity on its own account; it shall, on request, be established if the applicant has a legitimate interest in this. Unofficial table of contents

§ 126 Healing of procedural and formal errors

(1) An infringement of procedural or formal requirements that do not apply to the Void of administrative act in accordance with § 125, is insignificant if
1.
is the one for the administrative act required application later,
2.
the necessary justification will be added later,
3.
the required hearing of a participant is fetched,
4.
the decision of a committee that Involvement in the adoption of the administrative act is required, retrospected,
5.
the required participation of another authority is sought after
(
) Actions referred to in paragraph 1 (2) to (5) may be obtained until the conclusion of the factual instance of a financial judicial procedure.(3) If an administrative act fails to provide the necessary justification, or if the necessary consultation of a person concerned before the adoption of the administrative act has been omitted, and if the administrative act has been omitted in time, the following shall be deemed to have been: Failure to respect the opposition period as not being in debt. The event, which is decisive for the reinstatment period in accordance with section 110 (2), occurs at the time of the re-establishment of the forsaken process. Unofficial table of contents

§ 127 Consequences of procedural and formal errors

The repeal of an administrative act that is not void in accordance with Section 125 may be revoked. are not claimed solely for the sole reason that, in the absence of any other decision on the matter, it has been brought about in breach of the rules governing the procedure, form or local jurisdiction. Non-official table of contents

§ 128 Reinterpretation of a flawed administrative act

(1) An incorrect administrative act can be found in another The administrative act, if it is directed to the same objective, could have been lawfully enacted by the issuing financial authority in the procedural and legal form, and if the conditions for its adoption are fulfilled .(2) Paragraph 1 shall not apply if the administrative act to which the erroneous administrative act was to be interpreted would be contrary to the apparent intention of the issuing financial authority or its legal consequences would be less favourable to the person concerned than that of the incorrect administrative act. A reinterpretation shall also be inadmissible if the erroneous administrative act is not to be withdrawn.(3) A decision which can only be taken as a legally bound decision cannot be reinterpreted in a discretionary decision.(4) § 91 shall apply accordingly. Unofficial table of contents

§ 129 Open-level inaccuracies when issuing an administrative act

The financial authority can write errors, computational errors, and similar apparent inaccuracies that are undermined by the adoption of an administrative act are corrected at any time. In the event of a legitimate interest of the party concerned, it should be corrected. If the correction is sought for a written administrative act, the financial authority shall be entitled to demand the presentation of the document which is to be corrected. Non-official table of contents

§ 130 Withdrawal of an illegal administrative act

(1) An illegal administrative act can, even after it has been has become indisputable, wholly or in part, with effect for the future or for the past.(2) An administrative act which has established or confirmed a right or a legally significant advantage (the Beneficiary Administrative Act) may only be withdrawn if
1.
it has been issued by a factually uncompetent authority,
2.
it has been obtained by unfair means, such as fraudulently deception, threat or bribery,
3.
it the beneficiary has obtained information which has been inaccurate or incomplete in relation to an essential relationship,
4.
is aware of its illegality to the beneficiary; or as a result of gross negligence.
(3) Note that the financial authority is aware of facts which justify the withdrawal of an unlawful administrative act, the withdrawal has been only within one year since the date of the taking of information. This shall not apply in the case of paragraph 2 (2).(4) In the event of the administrative act being unquestionable, the financial authority competent in accordance with the rules on local competence shall decide on the withdrawal; this shall also apply if the administrative act to be withdrawn is from another financial authority ; section 26, second sentence, shall remain unaffected. unofficial table of contents

§ 131 Revocation of a legitimate administrative act

(1) A legitimate non-beneficiary administrative act can, including after having become indisputable, shall be revoked, in whole or in part, with effect for the future, except where an administrative act of the same content would have to be reissued or, for other reasons, a revocation is inadmissible.(2) A legitimate administrative act, even after having become unquestionable, may be revoked in whole or in part with effect for the future only,
1.
if the revocation is allowed by law or reserved in the administrative act,
2.
if the administrative act is subject to an obligation, and the beneficiary has not fulfilled it or has not fulfilled it within a time limit set by it,
3.
if the financial authority is to: The reason for the subsequent facts would be that the administrative act was not enacted and if without the revocation the public interest would be jeopardised.
§ 130 (3) shall apply accordingly.(3) The revocable administrative act shall become ineffective with the effective date of revocation if the financial authority does not determine a later date.(4) In the event of the administrative act being unquestionable, the financial authority competent in accordance with the rules on local competence shall decide on the revocation; this shall also apply if the administrative act to be revoked by another financial authority has been adopted. Unofficial table of contents

§ 132 Revocation, revocation, repeal and amendment in the appeal procedure

The provisions on withdrawal, revocation, The repeal and amendment of administrative acts shall also apply during an opposition procedure and during a financial judicial procedure. Section 130 (2) and (3) and section 131 (2) and (3) do not preclude the withdrawal and revocation of a favourable administrative act contested by a third party during the opposition proceedings or the financial court proceedings, insofar as this the objection or the action shall be remedied. Unofficial table of contents

§ 133 Return of documents and property

If an administrative act is revoked or withdrawn, or is its The financial authority may, for any other reason, not or no longer exist, the documents or items issued pursuant to this administrative act, which are intended to demonstrate the rights arising out of or to the exercise of the administrative act, to reclaim. The owner and, if he is not the owner, also the owner of these documents or goods are obliged to release them. However, the holder or the holder may require that the documents or goods be returned to him after being marked as invalid by the financial authority; this does not apply to items in which such marking does not apply. or is not possible with the required visibility or durability.

Part Four
Taxation Implementation

First
Taxable

1. Subsection
Passenger Level and Operational Recording

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§ 134 People's standoff and uptake

(1) For the collection of persons and undertakings subject to taxation, the municipalities may carry out an uptake of persons and operations for the financial authorities. In this connection, the municipalities have the powers in accordance with § § 328 to 335.(2) The record of personal status does not extend to those belonging to the Bundeswehr, the Federal Police and the police, who are housed in service accommodation and have no other apartment.(3) The national governments shall determine the date of the surveys by means of a legal regulation. They can limit the scope of the surveys (§ 135) to certain municipalities and certain information. The national governments can transfer this authorisation to the supreme financial authorities by means of a legal regulation.(4) With regard to the uptake of persons and operations, the municipalities may combine specific surveys for their purposes, provided that there is a legal basis for such surveys. The second sentence of paragraph 1 shall not apply to such surveys. Non-official table of contents

§ 135 Obligation to participate in the holding of persons and operations

(1) The property owners are obliged to To provide assistance for the implementation of the holding of persons and operations. In particular, they shall specify the persons who have on the property an apartment, living rooms, a place of establishment, storage rooms or other business premises.(2) The owner of the housing and the subtenants shall, through themselves and through the persons belonging to their household, make on the official forms the information necessary for the uptake of persons and operations, in particular by means of names, Family status, birthplace and place of birth, religious affiliation, residence, employment or employment, places of work.(3) The owners of premises, storage rooms or other business premises shall provide information on the holding which is carried out in these rooms, which are necessary for the holding of operations and are required in the official forms; in particular on the type and size of the holding and on the holder of the holding. Non-official table of contents

§ 136 Change notifications for the record of people's status

The reporting authorities have the following information in accordance with the rules to notify the reporting system of any changes made to the countries in the information provided for in § 135 of the competent tax office.

2. Subsection
Display obligations

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§ 137 Tax collection of entities, associations, and Taxable

(1) taxable persons who are not natural persons have to indicate to the tax office in accordance with § 20 and the municipalities responsible for the collection of real taxes the circumstances which are necessary for the tax collection of It is important, in particular the establishment, the acquisition of the legal capacity, the change of the legal form, the transfer of the management or the seat and the dissolution.(2) The notifications shall be reimbursed within one month from the notifiable event. Unofficial table of contents

§ 138 Ads on employment

(1) Anyone who has a business in the agriculture and forestry sector, a commercial enterprise or a permanent establishment, shall inform the municipality in which the establishment or establishment is opened, in accordance with the official form prescribed; the congregation shall immediately inform the tax office of the municipality of which the competent authority is responsible pursuant to section 22 (1) of this Directive. Contents of the communication. If the determination of the real taxes has not been transferred to the municipalities, the tax office responsible pursuant to section 22 (2) shall take the place of the municipality. Anyone who takes up a freelance activity must inform the tax office in accordance with § 19. The same applies to the transfer and the task of an establishment, a workplace or a freelance activity.(1a) Entrepreneurs within the meaning of Section 2 of the VAT Act may, in addition to the financial authority responsible for the taxation of turnover, comply electronically with their disclosure requirements in accordance with paragraph 1.(1b) By means of a legal regulation, the Federal Ministry of Finance may, with the approval of the Bundesrat, determine to simplify the taxation procedure that entrepreneurs within the meaning of Section 2 of the VAT Act on the occasion of the admission of the professional or commercial activities of the financial authority, in addition to the indications referred to in paragraphs 1 and 1a, also provide information on the legal and actual conditions for taxation in accordance with the officially prescribed data set To grant a remote data transmission. The legal regulation may determine the conditions under which electronic transmission can be waived. Section 150 (6) sentences 2 to 9 shall apply accordingly.(2) taxable persons with domided residence, habitual residence, management or registered office within the scope of this Act shall inform the competent tax office according to § § 18 to 20 according to officially prescribed form:
1.
The establishment and purchase of businesses and premises abroad;
2.
the participation in foreign partnerships or their task or change;
3.
the acquisition of participations in a corporation, association of persons or assets within the meaning of Section 2 (1) of the Corporate Tax Law, if it directly involved a participation of at least 10 per cent or indirectly a participation of at least 25 (3) Communications referred to in paragraphs 1 and 1a, or where the sum of the acquisition costs of all holdings is more than EUR 150 000.
shall be reimbursed within one month of the notifiable event. Information referred to in paragraph 2 shall be refunded within five months of the end of the calendar year in which the notifiable event has occurred. Non-official table of contents

§ 139 Registration of establishments in special cases

(1) Anyone who wants to win or produce goods in their extraction, Production, removal from the manufacturing plant or consumption within the manufacturing establishment is subject to a duty of excise duty, shall be notified to the competent financial authority before the establishment of the holding. The same goes for the one who wants to run a company that is subject to special traffic taxes.(2) By means of a legal regulation, provisions may be made concerning the date, form and content of the application. The German Federal Government, in so far as it relates to traffic taxes other than air traffic tax, is also the Federal Ministry of Finance. The Federal Ministry of Finance's legal regulation requires the approval of the Federal Council only insofar as it concerns the beer tax.

3. Subsection
Identification Property

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§ 139a Identification Property

(1) The Federal Central Office for For the purpose of unequivocal identification in tax procedures, taxes shall be subject to a uniform and permanent feature (identification mark) for each taxable person; the identification feature shall be the taxable person or a third party, the data of this taxable person must be sent to the financial authorities, in the case of applications, declarations or communications to the financial authorities. It consists of a digit sequence which cannot be formed or derived from other data on the taxable person; the last digit is a check digit. Natural persons shall have an identification number, economically active, an economic identification number. The taxable person shall be informed immediately of the assignment of an identification feature.(2) taxable persons within the meaning of this subsection shall be any person who is liable to tax under a tax law.(3) economically within the meaning of this subsection are:
1.
natural persons who are economically active
2.
Legal persons,
3.
Person Associations.
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§ 139b Identification Number

(1) A natural person may not be given more than one identification number. Each identification number may only be assigned once.(2) The financial authorities may only collect and use the identification number to the extent that this is necessary for the performance of their legal tasks or if a law expressly permits the collection or use of the identification number. or ordered. Other public or non-public bodies may only
number
1.
or , to the extent that this is necessary for data transfers between them and the financial authorities, or where a piece of legislation expressly permits or arranges the collection or use of the identification number
2.
allocate or access your files only in so far as the identification number is used for regular data transfers between them and the financial authorities
3.
use a lawfully raised identification number of a taxable person in order to comply with all notification obligations to financial authorities, in so far as the obligation to provide notification concerns the same taxable person and the collection and use according to point 1 would be allowed,
4.
one by an affiliated undertaking use the legally raised identification number of a taxable person in accordance with § 15 of the German Stock Corporation Act in order to comply with all obligations for notification to financial authorities, in so far as the obligation to provide notification relates to the same taxable person and to the extent that the to the same company network as the body which collected the identification number and which would be permitted to be collected and used in accordance with point 1.
Contract provisions and declarations of consent to be used on this site , a collection or use of the identification number which is not permitted in accordance with the preceding provisions shall be ineffectable.(3) The Federal Central Office for Taxation shall store the following data on natural persons:
1.
identification-number,
2.
economic-identification numbers,
3.
family name,
4.
previous names,
5.
First Name,
6.
Doctoral degree,
7.
(omitted),
8.
day and place of birth,
9.
Gender,
10.
Current or Last Known Address,
11.
competent financial authorities,
12.
Delivery locks according to the reporting framework law and the Countries reporting laws,
13.
Day of death,
14.
On-and-out day.
(4) The data listed in paragraph 3 are stored in order to
1.
to ensure that a person is only one Identification number is given and an identification number is not given multiple times,
2.
the identification number of a taxable person See
3.
to identify which financial authorities are responsible for a taxable person,
4.
To be able to forward data to the appropriate authorities on the basis of a law or under national and international law,
5.
to enable the financial authorities to perform the tasks assigned to them by law.
(5) The data referred to in paragraph 3 may only be used for the purposes of paragraph 4 shall be used. Transmission locks according to the Reporting Framework Act and the reporting laws of the countries must be observed and should also be transmitted in the case of a permissible data transmission. The third party to which the data will be transmitted shall also be aware of the transmission locks.(6) For the purposes of the initial allocation of the identification number, the reporting authorities shall transmit to the Federal Central Office for Taxation for each resident registered in their area of responsibility with sole or main flat in the reporting register. the following data:
1.
Family name,
2.
previous names,
3.
first name,
4.
Doctorate degree,
5.
(omitted),
6.
Day and Location of Birth,
7.
Gender,
8.
current address of the single flat or the main apartment,
9.
Extract,
10.
Lock delivery locks in accordance with the Reporting Framework Act and the reporting laws of the countries.
For this purpose, the reporting authorities have each in their Jurisdiction with sole dwelling or main residence registered inhabitants a preliminary processing feature to be awarded. Together with the data in accordance with the first sentence, the data shall be transmitted to the Federal Central Office for Taxes. The data shall be transmitted in accordance with the first sentence from the date of the introduction of the identification feature, which shall be replaced by the Federal Ministry of Finance's ordinance on the legal basis of Article 97 (5) sentence 1 of the Introductory Act to the Tax Code is determined. The Federal Central Office for Taxes shall notify the competent reporting authority of the identification number assigned to the taxable person for storage in the reporting register, indicating the preliminary processing feature, and shall delete the provisional Edit property then.(7) In the case of the storage of a birth in the registration register and in the case of the storage of a person for whom no identification number has so far been assigned, the reporting authorities shall have the data referred to in the first sentence of paragraph 6 to the Federal Central Office for Taxation shall be transmitted for the purpose of the allocation of the identification number. The provisions of the second sentence of paragraph 6 shall apply accordingly.(8) The reporting authority shall notify the Federal Central Office for the taxation of changes to the data referred to in paragraph 6, first sentence 1, No. 1 to 10, and in the case of deaths, to the death day, indicating the identification number or, if it has not yet been allocated, the following: Specify the Preliminary Edit feature.(9) The Federal Central Office for Taxation shall inform the reporting authorities if it has concrete evidence of the inaccuracy of the data submitted to it by the reporting authorities. Non-official table of contents

§ 139c Economic identification number

(1) The economic identification number shall be issued at the request of the competent authority. Financial Authority awarded. It starts with the letters "DE". Each economic identification number may only be awarded once.(2) The financial authorities may only collect and use the economic identification number to the extent that this is necessary for the performance of their legal tasks or if a piece of legislation permits or arranges for such a provision. Other public or non-public bodies may only collect or use the economic identification number to the extent to which they are responsible for the performance of their duties or business purposes or for data transfers between them and the financial authorities. is required. In so far as the economic identification number replaces other numbers, legislation governing the transfer by the financial authorities to other authorities shall remain unaffected.(3) The Federal Central Office for Taxes stores the following data on natural persons who are economically active:
1.
Economic Identification Number,
2.
Identification Number,
3.
Company (§ § 17ff. of the Commercial Code) or Name of the Company,
4.
Company name or company name,
5.
legal form,
6.
economic activity number,
7.
official community key,
8.
company address, company seat,
9.
Commercial register entry (register court, date and number of the member),
10.
Date of the Operating opening or date of the activity,
11.
Date of operation or completion of activity,
12.
competent financial authorities,
13.
distinguishing characteristics according to paragraph 5a,
14.
Information on affiliates.
(4) The Federal Central Office for Taxes stores the following data on legal entities:
1.
economic identification number,
2.
legal representative identification features,
3.
company (§ § 17ff. of the Commercial Code),
4.
earlier company names,
5.
legal form,
6.
economic activity number,
7.
official community key,
8.
Seat according to § 11, in particular Place of Management,
9.
Date of Founding Act,
10.
Trade, Cooperative or Association Register Entry (Register Court, Date and Number of Entry),
11.
Date of operation opening or time to start work,
12.
the date of the operation or date of termination of activity,
13.
time of resolution,
14.
date of Delete in the register,
15.
affiliated companies,
16.
responsible Financial authorities,
17.
distinguishing features under paragraph 5a.
(5) The Federal Central Office for Taxes stores the following data on personal associations:
1.
economic identification number,
2.
legal representative identification characteristics,
3.
characteristics of the Parties involved,
4.
Company (§ § 17ff. of the Commercial Code) or the name of the Person Association,
5.
earlier company names or names of the Person Association,
6.
legal form,
7.
economic activity number,
8.
official Community key,
9.
Seat according to § 11, in particular the location of the Executive Line,
10.
Company Contract Date,
11.
Trade or Partnership register entry (register court, date and number of the registration),
12.
Date of opening or date of receipt of the Activity,
13.
Date of operation or date of termination of activity,
14.
Time of Resolution,
15.
End Time,
16.
Date of Deletion in the Register,
17.
Affiliated Companies,
18.
competent financial authorities,
19.
distinguishing characteristics according to paragraph 5a.
(5a) Each time (§ 139a (3)), the economic identification number shall be supplemented by a five-digit distinguishing feature for each of its economic activities, each of its holdings and for each of its premises, that the activities, operations and operations of the economically active person can be clearly identified in the taxation procedures. The first economic activity of the economically active, its first operation or its first establishment is assigned by the Federal Central Office for Taxes the distinguishing feature 00001. Any further economic activity, any further operation as well as any further establishment of the economically active shall, on request of the competent financial authority, keep the central office of the Federal Central Office continuously of its own. Distinguishing feature. The Federal Central Tax Office (Bundeszentralamt für Taxation) stores the following data on the individual economic activities, the individual establishments and the individual establishments of the economically active:
1.
distinguishing feature,
2.
Economic identification number of the economically active,
3.
Company (§ § 17 ff. the Commercial Code) or the name of the economic activity, the holding or the establishment,
4.
earlier company names or names of economic activity, company or plant,
5.
legal form,
6.
economic activity number,
7.
official community key,
8.
Address or seat of the economic activity, the company or the establishment,
9.
Register Entry (Register Court, Date and Number of Entry),
10.
Opening Date or the date when the economic activity, the holding or the establishment,
11.
the date of the cessation or termination of the economic activity,
12.
Date of deletion in register,
13.
responsible Financial Authorities.
(6) The storage of the data referred to in paragraphs 3 to 5a is done in order to
1.
to ensure that a given economic identification number is not used again for another economically active
2.
for an economically active person to determine the economic identification number,
3.
identify which financial authorities are competent,
4.
Data to be received under a law or under national and international law to which ,
5.
to enable the financial authorities to carry out the tasks assigned to them by legislation.
(7) The data referred to in paragraph 3 may only be used for the purposes referred to in paragraph 6, unless a piece of legislation expressly provides for a different use. Non-official table of contents

§ 139d Regulation empowerment

The Federal Government shall, with the consent of the Bundesrat, determine by means of a regulation:
1.
organizational and technical measures to maintain tax secrecy, in particular to Prevention of unauthorised access to data protected by § 30
2.
Guidelines for the award of the identification number according to § 139b and the Economic identification number according to § 139c,
3.
Time limits after which the data stored in accordance with § § 139b and 139c are to be deleted, as well as
4.
the form and process of data transfers according to § 139b para. 6 to 9.

Second Section
Contributor Obligations

1. Subsection
Books and Records Management Guide

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§ 140 Accounting and recording obligations In accordance with other laws

If, under any laws other than the tax laws, it has to carry books and records which are of importance for taxation, the obligations imposed on it under the other laws shall also apply to the Taxation to be fulfilled. Non-official table of contents

§ 141 Accounting requirement of certain taxable persons

(1) Industrial entrepreneurs, as well as farmers and foresters, who are the financial authority's findings for individual operations
1.
Revenue including the Tax-free transactions, other than turnover pursuant to § 4 (8) to (10) of the VAT Act, of more than EUR 500 000 in the calendar year or
2.
(omitted)
3.
self-managed agricultural and forestry areas with an economic value (§ 46 of the valuation law) of more than 25 000 euros or
4.
a profit from business operations of more than EUR 50 000 in the marketing year or
5.
have had a profit from agriculture and forestry of more than EUR 50 000 in the calendar year
, are also required to carry books for this holding and on the basis of to make annual inventories of financial statements if the obligation to book a book does not result from § 140. § § 238, 240, 241, 242 (1) and § § 243 to 256 of the Commercial Code apply, unless otherwise provided by the tax laws. For the purposes of the application of point 3, the economic value of all land which is self-employed by the agricultural and forestry sector shall be the determining factor, whether or not they are owned by the agricultural and forestry sector.(2) The obligation referred to in paragraph 1 shall be fulfilled from the beginning of the marketing year following the notification of the communication, by which the financial authority referred to the start of this undertaking. The obligation shall end with the end of the marketing year following the marketing year in which the financial authority shall determine that the conditions laid down in paragraph 1 are no longer available.(3) The accounting obligation shall be applied to the person who takes over the operation as a whole for the management as the owner or the authorized user. An indication referred to in paragraph 2 of this Article shall not be required at the beginning of the accounting requirement.(4) Paragraph 1, point 5, as above, shall apply for the first time to the profit of the calendar year 1980.

footnote

(+ + + § 141 (1): For application, see Art. 97 § 19 (3) to (8) AOEG 1977 + + +) A non-official table of contents

§ 142 Supplementary rules for farmers and foresters

Land and forest managers who are obliged to book a book pursuant to § 141 (1) Nos. 1, 3 or 5, have not only carry out the annual inventories and annual accounts with a list of crops. The list of crops shall show the types of fruit with which the self-managed areas were ordered during the previous marketing year. Non-official table of contents

§ 143 Recording of the receipt of goods

(1) Business owners must record the receipt separately.(2) All goods, including raw materials, unfinished products, auxiliary substances and ingredients, are to be recorded by the trader for resale or consumption as part of his business operations, or for his own or non-remunerated use, for his or her own or for his own use. for foreign invoice, shall be acquired, even if the goods are to be processed or processed before the resale or consumption. Goods which, in the manner of operations, are normally acquired for the purpose of resale or consumption shall also be recorded if they are used for purposes other than those used for non-business purposes.(3) The records shall contain the following information:
1.
the date of receipt of goods or the date of the date of the date of receipt of the goods. the invoice,
2.
the name or company and address of the supplier,
3.
the commercially available name of the goods,
4.
the price of the goods,
5.
a reference to the Beleg.
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§ 144 Recording of the receipt of goods

(1) Commercial contractor who is responsible for the nature of the goods ' outlet. In the case of business operations, goods are regularly supplied to other commercial operators for resale or for consumption as auxiliary substances, must record the goods output which is identifiable for these purposes separately.(2) Record are also all goods that the trader
1.
on account (on target, credit, billing or counterbalance), by exchange or free of charge, or
2.
against cash payment, if the goods are sold at a price on account of the quantity withdrawn, which is lower than the usual price for consumers.
This does not apply if the goods are not identifiable for commercial re-use.(3) The records shall contain the following information:
1.
the date of the receipt of goods or the date of the date of the date of receipt of the goods. the invoice,
2.
the name or company and the address of the customer,
3.
the commercially available name of the goods,
4.
the price of the goods,
5.
a reference to the Receipt.
(4) The trader must give a receipt at each exit of the goods referred to in paragraphs 1 and 2, containing the information referred to in paragraph 3, his name or the company and his address. This does not apply to the extent that a credit is issued in accordance with Section 14 (2) of the Sales Tax Act 1999 by the nominees designated there or, pursuant to Section 14 (6) of the Sales Tax Act 1999, are granted facilities.(5) Paragraphs 1 to 4 shall also apply to farmers and foresters who are subject to accounting obligations under section 141 of this Directive. Non-official table of contents

§ 145 General requirements for accounting and records

(1) The accounting must be such that it is an expert third party may, within a reasonable time, provide an overview of the business incidents and the situation of the company. The business incidents must be followed in their creation and settlement.(2) Records shall be recorded in such a way as to achieve the purpose for which they are to be responsible for taxation. Non-official table of contents

§ 146 Order and record keeping rules

(1) The bookings and the otherwise required Records shall be complete, correct, timely and orderly. Cash receipts and cash expenditure are to be recorded on a daily basis.(2) Books and the records otherwise required shall be kept and kept within the scope of this Act. This shall not apply to the extent to which, in the case of establishments outside the scope of this Act, there is an obligation under the law of conduct to carry out books and records and this obligation is fulfilled. In this case as well as in the case of organ companies outside the scope of this Act, the results of the bookkeeping there must be taken over in the accounts of the local company, insofar as they are of importance for taxation. In doing so, the necessary adaptations to the tax provisions should be made and identified in the scope of this Act.(2a) By way of derogation from the first sentence of paragraph 2, the competent financial authority may, upon written application by the taxable person, authorise electronic books and other necessary electronic records or parts thereof to be kept outside the The scope of this law may be kept and kept. The prerequisite is that
1.
the taxable person of the competent financial authority is the location of the Data processing system and, upon the assignment of a third party, its name and address,
2.
the taxable person from the § § 90, 93, 97, 140 to 147 and 200 (1) and (2),
3.
the data access in accordance with § 147 (6) is possible in full and
4.
Taxation is not affected by this.
If the financial authority becomes aware of circumstances that lead to an impairment of taxation, it has the approval of the , and to require the immediate rearrangement of electronic books and other necessary electronic records within the scope of this Act. Any change to the circumstances referred to in the first sentence of paragraph 1 shall be notified without delay to the competent financial authority.(2b) If the taxable person comes from the invitation to relocate his electronic records or his obligations under paragraph 2a, sentence 4, to grant access to the data in accordance with Section 147 (6), to issue information or to submit it. pursuant to Section 200 (1) within the framework of an external examination within a reasonable period determined by the competent financial authority, within a reasonable period of time after notification has been made, or if he has no authorization to carry out his electronic records of the competent financial authority, a delay of EUR 2 500 to EUR 250 000 may be fixed.(3) The bookings and the otherwise required records shall be made in a living language. If a language other than the German language is used, the financial authority may require translations. If abbreviations, numbers, letters or symbols are used, their meaning must be clearly defined in individual cases.(4) A booking or a record may not be changed in such a way that the original content is no longer detectable. Even such changes must not be made, the nature of which leaves it uncertain whether they were originally made or were made later.(5) The books and records otherwise required may also exist in the orderly filing of documents or on data carriers, in so far as these forms of accounting, including the procedure followed, shall be based on the principles of: regular accounting; in the case of records which are to be carried out solely in accordance with the tax laws, the admissibility of the procedure used shall be determined by the purpose which the records for taxation are intended to fulfil. In the course of the management of the books and the otherwise required recordings on data carriers, it is necessary in particular to ensure that the data are available at any time and can be made legible without delay during the period of retention. This also applies to the powers of the financial authority pursuant to Section 147 (6). Paragraphs 1 to 4 shall apply mutatily.(6) The rules of order apply even if the entrepre carries out books and records which are of importance for taxation without being obliged to do so.

Footnote

(+ + + § 146 (5): apply from 1.1.2002 in accordance with the provisions of the Rules of the Law). Art. 97 § 19b AOEG 1977 + + +) Non-official contents of the table of contents

§ 147 Administrative rules for the retention of documents

(1) The following documents shall be kept in order:
1.
Books and records, inventories, annual accounts, annual reports, the opening balance sheet, as well as the work instructions and other organization documents required for their understanding,
2.
the received trade or Business Letters,
3.
Reproductions of Submitted Commercial Or Business Letters,
4.
Booking receipts,
4a.
Documents issued by a data-processing agent in accordance with Article 77 (1) in conjunction with Article 62 (2) of the Customs Code, provided that the customs authorities waived their submission or returned them after submission, in accordance with the first sentence of Article 77 (2) of the Customs Code,
5.
other documents to the extent that they are important for taxation.
(2) With the exception of the annual accounts, the opening balance sheet and the documents referred to in paragraph 1 (4a) the documents referred to in paragraph 1 shall also be retained as a reproduction on an image carrier or on other data carriers, if this is in accordance with the principles of proper accounting and ensures that the reproduction or the data
1.
with the received trading or business letters and the booking documents, both figuratively and with the If they are made legible,
2.
are available at any time during the period of the retention period, can be read immediately
() The documents referred to in paragraph 1 (1), (4) and (4a) shall be ten years to keep the other documents referred to in paragraph 1 for six years, unless otherwise provided for in other tax laws Shorter retention periods are permitted. Shorter retention periods in accordance with non-tax laws shall be without prejudice to the period specified in sentence 1. However, the retention period shall not expire, insofar as and as long as the documents relating to taxes are of significance for which the time limit for the period of detention has not yet expired; § 169 (2) sentence 2 does not apply.(4) The retention period shall begin with the end of the calendar year in which the last entry is made in the book, the inventory, the opening balance sheet, the annual accounts or the management report shall be drawn up, the trade or business letter received or have been dispatched or the receipt of the reservation has been made, the record has also been made or the other documents have been produced.(5) Those who submit documents to be stored in the form of a reproduction on an image carrier or on other data carriers shall be obliged to make available at their cost those tools which are necessary to read the documents , at the request of the financial authority, it shall, at its expense, immediately, in whole or in part, print out the documents, or, without any means, to provide legible reproductions.(6) Where the documents referred to in paragraph 1 have been drawn up with the aid of a data processing system, the financial authority shall have the right, in the context of an external audit, to inspect the stored data and to examine the data processing system for the purpose of examining the data. To use documents. In the context of an external examination, it may also require that the data be evaluated mechanically in accordance with their specifications or that the stored documents and records be made available to the data on a data carrier which can be used by machine. The costs are borne by the taxable person.

footnote

(+ + + § 147 para. 2: apply from 1.1.2002 in accordance with. Art. 97 § 19b AOEG 1977 + + +)
(+ + + § 147 para. 3: For application see Art. 97 § 19a AOEG 1977 + + +)
(+ + + § 147 Abs. 5 u. 6: To be applied from 1.1.2002 in accordance with. Art. 97 § 19b AOEG 1977 + + +) Non-official table of contents

§ 147a Rules for the retention of records and documents of certain Taxable

taxable persons in respect of which the sum of the positive income pursuant to Section 2 (1) (4) to (7) of the Income Tax Act (excess income) is more than EUR 500 000 in the calendar year, the records and To keep records of the revenue and advertising costs underlying surplus income for six years. In the event of a merger, the sum of the positive income in accordance with the first sentence of each spouse or partner shall be decisive for the determination of the amount of EUR 500 000 exceeding the amount of the sum. The obligation set out in the first sentence shall be fulfilled from the beginning of the calendar year following the calendar year in which the sum of the positive income referred to in the first sentence is more than EUR 500 000. The obligation laid down in the first sentence shall expire at the end of the fifth successive calendar year in which the conditions set out in the first sentence are not fulfilled. The third sentence of Article 147 (2), the third sentence of paragraph 3 and paragraphs 4 to 6 shall apply accordingly. The rates 1 to 3 and 5 shall apply in cases where the competent financial authority requires the taxable person for the future to keep the records and documents referred to in the first sentence, because he/she is responsible for the obligation to carry out his duties in accordance with § 90 (2) sentence 3.

footnote

(+ + + § 147a: For application, see Art. 97 (1) (10) AOEG 1977 + + +) Non-official Table of contents

§ 148 Facilitation of easing

The financial authorities may grant relief for individual cases or for certain groups of cases where compliance with the rules established by the tax laws is justified. Accounting, recording and retention of hardship entails and taxation is not affected by the facilitation of the tax. Facilitation in accordance with the first sentence may be granted retrospectively. The approval can be revoked.

2. Under-Section
Tax Declarations

Unofficial Table Of Contents

§ 149 Tax Returns

(1) The Tax Laws determine who is obliged to submit a tax return. In order to submit a tax return, it is also required to be asked by the financial authority to do so. The request may be made by means of a public notice. The obligation to submit a tax return shall continue to exist even if the financial authority has estimated the tax bases (§ 162). (2) Unless the tax laws determine otherwise, tax returns shall be based on a In the case of a calendar year or a date specified by law, to be submitted not later than five months thereafter. In the case of taxable persons who determine the profit from agriculture and forestry in accordance with a marketing year deviating from the calendar year, the period shall not expire before the end of the fifth month following the end of the period commenced in the calendar year.

Footnote

(+ + + § 149 (2) sentence 2: For the first application, see: Art. 97 § 10a (3) AOEG 1977 + + +) Non-official Table of contents

§ 150 Form and content of the tax returns

(1) The tax returns are to be submitted in accordance with the officially prescribed form, unless an oral tax declaration is permitted. § 87a is applicable only if, under a law or a legal regulation adopted in accordance with paragraph 6, the tax declaration may be transferred to machine-usable data carrier or by remote data transmission. The taxable person has to calculate the tax himself in the tax return, to the extent that this is required by law (tax registration). (2) The statements in the tax returns are truthful to the best of knowledge and conscience. This shall be insure in writing if the form is provided for.(3) If the tax laws specify that the taxable person has to sign the tax declaration on his own hand, the signing by an agent is only admissible if the taxable person is responsible for his physical or mental health Condition or prolonged absence is prevented from signing. The handwritten signature can be requested later if the reason for the obstacle has been omitted.(4) The tax returns must be accompanied by the documents to be submitted in accordance with the tax laws. Third persons are obliged to issue certificates required for this purpose.(5) It is also possible to include in the forms of the tax declaration questions which are necessary to supplement the tax documents for the purposes of statistics under the Tax Statistics Act. The financial authorities may also require taxable persons to provide information necessary for the implementation of the Federal Education and Training Act. The financial authorities have the same powers in the review of the data as if they were to clarify the conditions for taxation.(6) In order to facilitate and simplify the automated taxation procedure, the Federal Ministry of Finance may, with the consent of the Federal Council, determine, with the consent of the Federal Council, that and under which conditions tax returns or other data required for the taxation procedure may be transmitted, in whole or in part, by remote data transmission or by means of machine-able data carriers. In particular, it is possible to control:
1.
The details of the form, content, processing, and backup the data to be transmitted,
2.
the way in which the data is transmitted,
3.
Responsibility for the receipt of the data to be transmitted,
4.
Third Party Co-operative obligations and their liability, if due to incorrect collection, processing or transfer of data to be reduced or tax advantages obtained,
5.
the extent and form of the special requirements for this procedure Declaration of duty of the taxable person.
In the case of data transmission, a secure procedure must be used which authenticates the data transmitter (sender of the data) and the confidentiality and integrity of the electronically transmitted data. Record guaranteed. The electronic identity document of the identity card can also be used for the authentication of the data provider; the data required for this purpose may be stored and used together with the other transmitted data. The procedure is determined by the Federal Ministry of Finance in consultation with the Federal Ministry of the Interior by means of a regulation with the consent of the Federal Council. The legal regulation may also provide for exemptions from the obligation to use this procedure. The Federal Council's approval of a legal regulation according to the first and fifth sentences does not require, insofar as the vehicle tax, the air traffic tax, the insurance tax and excise duties, with the exception of the beer tax, are affected. In order to regulate the transmission of data, it is possible to refer to publications of expert bodies in the regulation. The date of publication, the source of the reference and a location at which the publication is secured in terms of archives shall be the date of publication. § 87a (3) sentence 2 shall not apply.(7) In so far as the tax laws order that the taxable person has to submit the tax declaration in accordance with the officially prescribed data record by means of remote data transmission, the Federal Ministry of Finance may, by means of a regulation with the consent of the The Federal Council shall determine the details of the electronic transmission procedure; paragraph 6, sentences 2 to 9 shall apply accordingly.(8) In order to avoid unreasonable hardship the financial authority may waive the transmission of the tax return on the basis of an officially prescribed data record by remote data transmission, the tax laws shall be subject to such a request. in cases where an explanation of the officially prescribed data record is unreasonable for the taxable person to be economically or personally unreasonable by the transmission of data. This is particularly the case if the creation of the technical possibilities for the transmission of data from the officially prescribed data set would be possible only with a not inconsiderable financial outlay or if the taxable person was able to is not in a position to use the possibilities of remote data transmission.

Footnote

(+ + + § 150 para. 7: For the first application, see footnote). Art. 97 § 10a (1) AOEG 1977 + + +)
(+ + + § 150 (7) and 8: To the appropriate application, see: § 13a (3) EStG (F 2014-12-22) + + +) Non-official table of contents

§ 151 Inclusion of the tax declaration at the office of office

Tax returns which are to be made in writing may be declared to the competent financial authority for minutes, if the written form cannot be attributed to the taxable person in accordance with his personal circumstances, in particular: if it is not in a position to carry out a statutory self-calculation of the tax or to have it carried out by a third party. Non-official table of contents

§ 152 Late surcharge

(1) Against the person who does not or does not fulfil his obligation to submit a tax return A delay surcharge may be fixed on time. The fixing of a delay surcharge should be avoided if the failure appears to be excusable. The fault of a legal representative or of a vicarious agent shall be the same as the fault of his own.(2) The delay surcharge shall not exceed 10% of the tax fixed or the fixed amount of the measurement, and shall not exceed EUR 25 000. In the case of the assessment of the delay surcharge, in addition to the purpose of holding the taxable person for the timely delivery of the tax return, the duration of the delay, the amount of the payment entitlement resulting from the tax fixing, shall be: to take into account the benefits drawn from the late payment of the tax declaration, as well as the fault and the economic performance of the taxable person.(3) The delay surcharge shall be fixed on a regular basis with the tax or the amount of the tax.(4) In the case of tax returns for separately established tax bases, paragraphs 1 to 3 shall apply with the proviso that, where the first sentence of paragraph 2 is applied, the tax effects shall be estimated.(5) (omitted)

footnote

(+ + + § 152: For application see Art. 97 § 8 (1) AOEG 1977 + + +)
(+ + + § 152 para. 2 sentence 1: For the first application, see Art. 97 § 8 (3) AOEG 1977 + + +) A non-official table of contents

§ 153 Correction of Declarations

(1) Discovers a taxable person at a later date before the expiration of the period of the notice,
1.
that a statement made by him or him is inaccurate or incomplete and that this is the result of a reduction in taxes can or has already occurred, or
2.
that a tax to be paid by using tax marks or tax copies has not been paid at the right level,
, it shall be obliged to notify it without delay and to make the necessary rectification. The obligation also applies to the overall legal successor of a taxable person and the persons acting in accordance with § § 34 and 35 for the overall legal successor or the persons acting on the tax payer.(2) The obligation to notify shall also exist if the conditions for a tax exemption, tax reduction or other tax relief are subsequently wholly or partially eliminated.(3) Those who wish to use goods for which a tax benefit has been granted subject to a condition that does not comply with the condition shall be notified to the financial authority beforehand.

3. Subsection
Account truth

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§ 154 Contenacity

(1) No one is allowed to go to a false or shall set up an account for himself or a third party, or have reservations made, valuables (money, securities, valuables) in custody or pledged, or a locker can be given.(2) Anyone who leads an account, holds valuables or takes as a deposit or leaves a locker, has previously been assured of the person and address of the right of disposal and the relevant information in a suitable form, at Accounts on the account. He has to ensure that he or she can always provide information on which accounts or lockers a person is entitled to have.(3) If paragraph 1 has been infringed, credit, valuables and the content of a locker may only be issued with the consent of the financial office responsible for the income and corporation tax of the competent authority responsible for the income and corporation tax. name="BJNR006130976BJNG003301301 " />

Third Section
Fixed-and Arrest Procedures

1. Subsection
Tax fix

I.
General rules

Non-tamous Table of contents

§ 155 Tax fixing

(1) The tax shall be determined by the tax authority, unless otherwise specified, by the tax authority. The tax notice is the administrative act announced in accordance with Section 122 (1). This also applies to the full or partial exemption of a tax and the rejection of an application for tax fixing.(2) A tax notice may be issued, even if a basic notice has not yet been issued.(3) debts of a number of taxable persons as a total debtor, may be brought against them by means of a combined tax rulings. Combined tax modestals may be used to link administrative acts on the tax benefits or other claims to which this law applies to one or more of the taxable persons. This shall also apply if the taxes, tax benefits or other claims made under the legal relationship between the taxable persons are not to be borne by all the parties concerned.(4) The rules applicable to the tax fixing shall apply mutatily to the fixing of a tax refund. Non-official table of contents

§ 156 Abuse of tax fix.

(1) The Federal Ministry of Finance can simplify administration by In the case of taxes and tax benefits, the amount of the amount to be fixed is not likely to exceed the amount to be determined by this Regulation; the amount to be determined shall not be determined by the Regulation. Amount may not exceed 10 euros. The legal regulation does not require the approval of the Bundesrat, insofar as it concerns the motor vehicle tax, the air traffic tax, the insurance tax, import and export duties or excise duties, with the exception of beer tax.(2) The setting of taxes and ancemeties may be maintained if it is established that recovery will not be successful, or where the cost of recovery, including the fixing, is disproportionate to the amount. Non-official table of contents

§ 157 Form and content of tax notices

(1) Tax terms are to be granted in writing unless otherwise specified is. Written tax rulings must refer to the fixed tax by type and amount, and indicate who owes the tax. They shall also be accompanied by a document which shall be admissible and within which time-limit and by which authority it is to be submitted.(2) The determination of the tax bases constitutes a part of the tax budget which cannot be challenged independently by means of legal remedies, in so far as the tax bases are not established separately. Non-official table of contents

§ 158 Enforcement of accounting records

The accounting records and records of the taxable person who comply with the rules of the § § § 140 to 148 shall be based on taxation, insofar as the circumstances of the individual case do not give rise to objection to their factual accuracy. Non-official table of contents

§ 159 Proof of trusteeship

(1) Who claims that he is rights that are on his or her name, or things that he or she is Has only a trustee, a representative of another or a creditor, or has, on request, to prove to whom the rights or property belong; otherwise, they shall be attributed to him on a regular basis. This does not limit the right of the financial authority to identify the facts.(2) § 102 shall remain unaffected. Non-official table of contents

§ 160 Appointment of creditors and payees

(1) Debt and other burdens, operating expenses, advertising costs, and Other expenditure shall not be taken into account for tax purposes on a regular basis if the taxable person does not comply with the request of the financial authority to specify the creditors or the recipients. The right of the financial authority to determine the facts shall remain unaffected.(2) § 102 shall remain unaffected. Non-official table of contents

§ 161 Misvolumes in inventory recordings

In the event of a stocktaking of products subject to excise duty, it shall be presumed that a excise duty has arisen in respect of the shortfall, or that a conditionally created excise duty has become absolutely essential if it is not made credible, that the shortfall is due to circumstances which do not give rise to a tax or which do not necessarily result in a conditional tax. The tax is in doubt at the time of the stocktaking as a result of or has become imperative. Non-official table of contents

§ 162 Estimate of tax bases

(1) Insofar as the financial authority does not identify the tax bases, or can calculate it, it has to estimate it. Account shall be taken of all the circumstances which are of importance for the estimation.(2) It is particularly important if the taxable person is not able to provide sufficient information on his/her data or if further information or an insurance on oath is not denied or his/her duty of compaction pursuant to § 90 (2) violated. The same shall apply where the taxable person's books or records which he has to carry out under the tax laws cannot be presented if the accounting or the records of the taxation are not based on Article 158 or if: There are actual indications of the inaccuracy or incompleteness of the information provided by the taxable person on taxable income or operating assets, and the taxable person is in agreement in accordance with § 93 (7) sentence 1 No. 5 not granted. If the taxable person has infringed his obligations under Section 90 (2) sentence 3, it shall be presumed that taxable income in States or territories within the meaning of Section 90 (2) sentence 3 is present or higher than the declared income Income.(3) In accordance with § 90 (3), a taxable person shall be subject to his/her duty of cooperation in that he does not submit the records, or the records submitted are essentially invaluable or shall be determined that the taxable person is liable to: If records within the meaning of Section 90 (3) sentence 3 have not been drawn up in a timely manner, it shall be presumed that his income in Germany, which is taxable in Germany and which is used to determine the records within the meaning of Section 90 (3), shall be higher than that of him. -declared income. Where, in such cases, the financial authority has an estimate, and where such income can be determined only within a given framework, and in particular only on the basis of price margins, this framework may be charged to the taxable person to be used. If, despite the submission of valuable records by the taxable person, there is evidence that his income would be higher in respect of the foreign comparison principle than the income declared on the basis of the records, and may be If such doubts are not enlighthed because a foreign, close-standing person does not comply with their obligations under Section 90 (2) or their disclosure obligations under Section 93 (1), sentence 2 shall apply accordingly.(4) A surcharge of EUR 5 000 shall be fixed if a record of a taxable person is not recorded in the sense of Section 90 (3) or if the records submitted are essentially unworthy of payment. The surcharge shall be at least 5 per cent and not more than 10 per cent of the additional amount of the income resulting from the correction resulting from the application of paragraph 3, if thereafter a surcharge of more than EUR 5 000 is obtained. In the case of a late presentation of usable records, the surcharge shall be up to EUR 1 000 000, but at least 100 euro for each full day of the exceeding of the deadline. In so far as the financial authorities have discretion as to the amount of the surcharge, in addition to the purpose of stopping the taxable person for the preparation and timely presentation of the records within the meaning of section 90 (3), in particular those of to take account of the benefits it has drawn and, in the case of late submission, also the duration of the delay. The fixing of a surcharge should be avoided if the non-performance of the obligations pursuant to Section 90 (3) appears to be excusable or if a fault is only negligeable. The fault of a legal representative or of a vicarious agent shall be the same as the fault of his own. The surcharge shall be fixed on a regular basis after the completion of the external examination.(5) In the cases of § 155 (2), the tax bases to be determined in a fundamental decision can be estimated. Non-official table of contents

§ 163 Differing taxes on equity reasons

taxes can be set lower, and individual taxes Tax bases which increase taxes cannot be taken into account in determining the tax if the levying of the tax on the situation of the individual case would be unaccounted for. With the consent of the taxable person, in the case of taxes on income, it is possible to allow individual tax bases, insofar as they increase the tax, at a later date and, insofar as they reduce the tax, already at the time of the tax fixing. of an earlier period. The decision on the deviating setting may be linked to the determination of the tax. Non-official table of contents

§ 164 Tax fix subject to review

(1) The taxes can be made as long as the tax case is not exhaustive. shall be established, in general or on a case-by-case basis, subject to the reservation of the investigation, without the need for any justification. The fixing of an advance payment shall always be subject to a tax fixing, subject to the verification.(2) As long as the reservation is effective, the tax determination may be repealed or amended. The taxable person may apply for the cancellation or modification of the tax fix at any time. The decision may, however, be postponed until the final examination of the tax case, which is to be carried out within a reasonable period.(3) The reservation of the verification can be cancelled at any time. The waiver shall be equal to a tax fix without reservation of the verification; § 157 (1) sentence 1 and 3 shall apply mutationally. After an external examination, the reservation shall be cancelled if changes to the tax determination do not result, subject to the verification.(4) The reservation of the verification shall not be required if the period of the notice expires. § 169 (2), second sentence, § 170 (6) and 171 (7), (8) and (10) shall not apply.

footnote

(+ + + § 164: For application, see § 1 Section 1d InvStG + + +) A non-official table of contents

§ 165 Preliminary tax fix, suspension of tax fix

(1) Insofar as it is uncertain whether the conditions for the creation of a tax have occurred , it may be fixed on a provisional basis. This rule should also be applied if
1.
is uncertain whether and when contracts with other states are taxation (§ 2), which have an effect on the taxable person, are effective in the case of tax fixing,
2.
the Federal Constitutional Court of a tax law with the Basic Law, and the legislature is obliged to re-regulate it,
3.
the compatibility of a tax law with Higher-ranking law is the subject of proceedings before the Court of Justice of the European Union, the Federal Constitutional Court, or a supreme federal court, or
4.
The interpretation of a tax law is the subject of a procedure in the Federal Finance Court.
The scope and reason of the preliminary frequency shall be indicated. Under the conditions set out in the first or second sentences, the tax fix may also be suspended against or without a guarantee of security.(2) Where the financial authority has set a tax on a provisional basis, it may repeal or amend the fixing. If the uncertainty is removed, a provisional tax fix shall be repealed, amended or declared definitively; a suspended tax fix shall be recovered. In the cases referred to in the second sentence of paragraph 1, point 4, the uncertainty ends as soon as it is established that the principles of the decision of the Bundesfinanzhof are to be applied in general beyond the determined individual case. In the cases referred to in the second sentence of paragraph 1, a provisional suspension of taxation as defined in the second sentence of paragraph 1 shall be declared definitively only at the request of the taxable person if it is not to be repealed or amended.(3) The provisional tax fixing may be linked to a tax fix subject to the verification.

footnote

(+ + + § 165: For application see § 1 Section 1d InvStG + + +) A non-official table of contents

§ 166 Third effect of tax fixing

If the tax is fixed to the taxable person in relation to an indisputable, this has to do with a full-time successor shall also be subject to the condition that anyone who would have been able to challenge the decision taken against the taxable person as his representative, authorized representative or by virtue of his/her own right. Non-official table of contents

§ 167 Tax declaration, use of tax marks or tax copies

(1) Is a tax on the basis of legal Obligation to register (Section 150 (1) sentence 3), the tax shall be fixed in accordance with § 155 only if the determination leads to a deviating tax or if the tax or liability debtor does not issue the tax declaration. Sentence 1 shall apply mutatily if the tax is payable on the basis of legal obligation by the use of tax marks or tax copies. If the tax or liability debtor acknowledges his payment obligation in writing after the conclusion of an external examination within the meaning of Section 193 (2) No. 1, the recognition of a tax declaration shall be the same.(2) Tax applications shall also be deemed to have been delivered in good time if they are received by the competent cash register in due time. This shall not apply to import and export duties and excise duties. Non-official table of contents

§ 168 Impact of a tax application

A tax declaration is subject to a tax fix, subject to review same. If the tax declaration leads to a reduction in the tax to be paid up to now or to a tax refund, the first sentence shall apply only if the financial authority agrees. Approval is not required in any form.

Footnote

(+ + + § 168: For the application for tax periods after 31.12.1998 and before 1.1.2002 see Art. 97 (21) AOEG 1977 + + +)

II.
Anniversary of the Anniversary of Enforcement

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§ 169 Rule deadline

(1) A tax fix as well as its repeal or modification are no longer if the fixing period has expired. This also applies to the correction of apparent inaccuracy in accordance with § 129. The time limit shall be maintained if, before the expiry of the notice period
1.
the tax notice, the area of the has left the tax authority responsible or
2.
in the case of public delivery, the notification in accordance with § 10 (2) sentence 1 of the Administration delivery act is made known or published.
(2) The commit period is:
1.
a yearfor excise duty and excise duty allowance,
2.
four years of taxes and taxes Tax allowances which are not taxes or tax allowances within the meaning of point 1 or import and export duties within the meaning of Article 4 (10) and (11) of the customs code.
The period of detention shall be ten years, in so far as a tax is applied. and five years, as long as it has been lightly shortened. This shall also apply where the tax evasion or reckless tax reduction has not been committed by the taxpayer or by a person whose tax obligations are served by him in order to fulfil his tax obligations, unless the tax debtor is Points out that, in fact, it has not acquired an asset advantage and that it is not based on the fact that it has failed to take the necessary measures to prevent tax shortages in the transport sector. Non-official table of contents

§ 170 Start of the commit period

(1) The notice period starts with the end of the calendar year in which the tax is , or a conditional tax has become absolutely essential.(2) By way of derogation from paragraph 1, the fixing period shall begin if
1.
is a tax return or a In the case of a tax declaration or notification, at the end of the calendar year in which the tax declaration, the tax declaration or the ad is submitted, at the latest, however, with the end of the third calendar year, which shall be submitted to the the calendar year in which the tax has been incurred, unless the fixing period referred to in paragraph 1 starts later,
2.
a tax by the use of tax marks or tax copies shall be payable at the end of the calendar year in which tax marks or tax copies have been used for the tax case, but at the latest by the end of the third calendar year following the calendar year, in that should have been used for tax marks or tax copies.
This does not apply to excise duties, with the exception of the energy tax on natural gas and the electricity tax.(3) Where a tax or a tax refund is fixed only on application, the time limit for the repeal or amendment of such fixing or correction shall not commence before the end of the calendar year in which the application is made, in accordance with Section 129.(4) Where, by application of paragraph 2 (1) to the capital tax or the property tax, the beginning of the period of fixing is deferred, the commencement of the period of fixing for the following calendar years of the principal assessment period shall be: the same amount of time.(5) For the inheritance tax (gift tax), the period of the fixing period shall begin after paragraphs 1 or 2
1.
in the case of a purchase of death because of not prior to the end of the calendar year in which the acquirer became aware of the acquisition,
2.
in the case of a gift, not before the end of the calendar year in which the Schenker has died or the financial authority has become aware of the complete gift,
3.
in the case of a special purpose in the living, not before the end of the calendar year in which the obligation has been fulfilled.
(6) For the tax, which does not apply to capital gains, the
1.
originate from states or territories that are not members of the European Union or the European Free Trade Association, and
2.
not automatically notified under contracts within the meaning of § 2 Paragraph 1 or hereafter agreements based on this,
begins the notice period at the earliest with the expiry of the Calendar year in which these capital gains have been made known to the financial authority by declaration of the taxable person or by any other means, but at the latest ten years after the end of the calendar year in which the tax was incurred is.

footnote

(+ + + § 170 para. 2 sentence 1 no. 1 and Sentence 2, para. 3 and 4: For the validity cf. Art. 97 (10) (5), (9) and 10 AOEG 1977 + + +) Non-official table of contents

§ 171 Expectation

(1) The notice period does not expire as long as the tax arrests are due to force majeure cannot take place within the last six months of the deadline.(2) Where an apparent inaccuracy is undermined when a tax ruling is issued, the period of notice shall not expire before the end of one year after the notification of that tax.(3) If, before the expiry of the fixing period, a request for a suspension of a tax or a waiver or a modification of a tax setting or its correction pursuant to § 129 is filed outside an opposition or claim procedure, the period of the determination shall expire. shall not apply before the application has been made indisputable.(3a) Where a tax notice is challenged with an objection or a claim, the period of detention shall not expire before a decision on the appeal has been made indisputable; this shall also apply where the appeal is not made until after the expiry of the period of time of the appeal. is inserted. The expiry of the period of notice shall be inhibited in respect of the entire tax claim; this shall not apply in so far as the appeal is inadmissible. In the cases of Section 100 (1) sentence 1, subsection 2, sentence 2, para. 3, sentence 1, § 101 of the Financial Court order, the appeal shall not be decided against the right of appeal until a tax notice pursuant to the above-mentioned provisions is indisputable. has become.(4) If, before the expiry of the period of detention, an external examination is commenced or if the commencement of the examination is deferred at the request of the taxable person, the period of fixing of the taxes to which the external examination extends or in the case of the In addition, the external examination should be postponed, not before the tax rulings to be issued on the basis of the external examination have become unquestionable or have elapsed after the notification of the notification pursuant to § 202 (1) sentence 3 three months. This shall not apply if an external audit is interrupted immediately after its start for the duration of more than six months for reasons to be represented by the financial authority. The period of detention shall end at the latest if, since the end of the calendar year in which the final meeting has taken place, or, if it has remained, since the end of the calendar year in which the most recent investigations have been carried out in the context of external audit , the time limits referred to in Article 169 (2) have taken place, without prejudice to any other provisions of the procedure.(5) Before the expiry of the time limit for taxable persons, the customs authorities or the departments of the national financial authorities responsible for the control of the tax authorities shall start with an investigation of the tax bases, the time limit for the fixing of the tax shall be shall not apply before the tax rulings to be issued on the basis of the investigation have become unquestionable; paragraph 4, second sentence, shall apply mutaficly. The same shall apply if the taxable person has been notified of the initiation of the tax criminal proceedings or of the fine procedure on the grounds of unlawfulness before the expiry of the time limit; § 169 (1) sentence 3 shall apply mutagenally.(6) If an external examination within the scope of this Act cannot be carried out in the case of taxable persons, the expiry of the period of the determination shall also be inhibited by other investigative acts within the meaning of Section 92 until the expiry of the period of validity of the investigation pursuant to this investigation have become indisputable tax assessments. However, the expiry inhibition shall only occur if the taxable person has been referred to the commencement of the investigation pursuant to sentence 1 before the expiry of the period of detention; § 169 (1) sentence 3 shall apply mutatily.(7) In the cases of Section 169 (2) sentence 2, the period of detention shall not expire before the prosecution of the tax offence or of the tax evasive period is statute-barred.(8) Where the fixing of a tax has been suspended in accordance with section 165 or the tax has been fixed on a provisional basis, the period of notice shall not expire before the end of a year after the uncertainty has been removed and the financial authority is aware of this fact. . In the cases referred to in Article 165 (1) sentence 2, the period of notice shall not expire at the end of two years after the uncertainty has been removed and the financial authority has become aware of the above.(9) In the event that the taxable person provides an indication in accordance with § § 153, 371 and 378 (3) before the expiry of the period of the fixing of the notice, the period of notice shall not expire before the end of a year after receipt of the notification.(10) Where a notice of determination, a tax measure or another administrative act is binding on the determination of a tax (basic notice), the period of notice does not end before the expiry of two years after the announcement of the Basic modesty. Sentence 1 shall apply in respect of a fundamental decision not to be applied to § 181, only provided that this basic notice has been requested by the competent authority before the expiry of the period of the determination. If the expiry of the period of the determination of the part of the tax for which the basic notice is not binding is inhibited in accordance with paragraph 4, the time limit for the part of the tax for which the basic notice is binding shall not be terminated before the end of the period Expiry of the time limit set in accordance with paragraph 4.(11) If a person who is incapable of business or is limited in business capacity is not a legal representative, the period of notice shall not expire before the expiry of six months after the date in which the person becomes unrestricted or the person who is responsible for the Lack of representation ceases. This also applies insofar as a person is ordered by a supervisor and a reservation of consent is ordered in accordance with § 1903 of the Civil Code, but the maintainer has died or dropped in another way or for legal reasons on the Representation of the subject is prevented.(12) When the tax is against a discount, the period of notice shall not expire before the expiry of six months from the date on which the heir is accepted by the heir or the insolvency proceedings are opened on the estate or by that can be fixed against a representative.(13) If an unfixed tax is filed in the insolvency proceedings before the expiry of the period of the fixing period, the period of the fixing period shall not expire before the expiry of three months after the end of the insolvency proceedings. (14) The time limit for the determination of the insolvency proceedings for a tax claim does not end, in so far as a related reimbursement claim pursuant to § 37 para. 2 is not yet statute-barred (§ 228). (15) Insofar as a third party has to withhold and charge taxes on behalf of the tax debtor, or for the invoice of the tax debtor shall not terminate before the date of the expiry of the period of notice in respect of the tax debtor.

footnote

(+ + + § 171 para. 3 and 3a: For the validity cf. Art. 97 (10) (5) and (5) 9 AOEG 1977 + + +)
(+ + + + + § 171 (8) sentence 2: See also Art. 97 (10) (5) AOEG 1977 + + +)
(+ + + § 171, para. 10: To apply) Art. 97 (10) (7), (8) and 12 AOEG 1977 + + +)
(+ + + § 171 para. 12 u. 13: For the validity cf. Art. 97 § 11a AOEG 1977 + + +)
(+ + + § 171, para. 14: See for the validity of this article) Art. 97 (10) (4) AOEG 1977 + + +)
(+ + + § 171, para. 15: To apply) Art. 97 § 10 para. 11 AOEG 1977 + + +)

III.
Inventory force

Unofficial table of contents

§ 172 Waiver and amendment of tax notices

(1) A tax notice may be unless it has been provisionally or subject to review, it is only repealed or changed,
1.
when it comes to excise duties,
2.
if it taxes other taxes as import or export taxes in the sense of Article 4 (10) and (11) of the Code of Customs or excise duty,
a)
where the The taxable person shall be consented to or his/her request has been complied with; however, this shall apply in favour of the taxable person only in so far as he or she has approved or submitted the application before the expiry of the period of opposition, or to the extent that the financial authority has submitted a request for a (
)
b)
as far as it has been issued by an incompetent authority,
c)
as far as it has been obtained by unfair means, such as fraudulently deception, threat or bribery,
d)
as far as this is otherwise permitted by law; § § 130 and 131 do not apply.
This applies even if the tax notice is confirmed by an opposition decision or has been amended. In the case of the second sentence, the second sentence of point 2 (a) shall also apply where the taxable person has accepted or submitted the application before the date of expiry of the period of application; statements and evidence in accordance with section 364b (2) of the opposition decision shall not be taken into account in this respect.(2) Paragraph 1 shall also apply to an administrative act which rejects, in whole or in part, an application for the adoption, cancellation or amendment of a tax ruling.(3) A pending request for waiver or amendment of a tax fix, submitted outside an opposition or appeal proceedings, which is decided by the Court of Justice of the European Union, by the Federal Constitutional Court or by the Bundesfinanzhof The question of law and which cannot be complied with before these courts after the outcome of the proceedings may be rejected by the general order in so far as it is concerned. Section 367 (2) (2) (2) to (6) applies accordingly.

footnote

(+ + + § 172, para. 3: For application, see Art. 97 § 18a (12) AOEG 1977 + + +)
(+ + + § 172: For application see § 1 Section 1d InvStG + + +) unofficial table of contents

§ 173 Revocation or change of tax modestals because of new facts or evidence

(1) Tax humility to be repealed or changed,
1.
as far as facts or evidence are later known, leading to a higher tax ,
2.
as far as facts or evidence are subsequently disclosed, leading to a lower tax and no gross negligence on the part of the taxable person , the facts or evidence shall not be known until later. The fault is disrespectful if the facts or evidence are in a direct or indirect relationship with facts or evidence within the meaning of point 1.
(2) By way of derogation from paragraph 1, tax assessments may be provided where: they have been issued on the basis of an external examination, shall be repealed or amended only if there is a tax evasion or a reckless tax reduction. This also applies in cases in which a notice pursuant to § 202 (1) sentence 3 has been issued.

footnote

(+ + + § 173 para. 1 F. 19.12.1985: For retribution see Art. 97 § 9 para. 2 AOEG 1977 + + +)
(+ + + § 173: For application see § 1 Section 1d InvStG + + +) Unofficial table of contents

§ 174 Reaction tax reversals

(1) Is a specific case in several tax notices in the interest of one or more taxable persons, although it should have been taken into account only once, the erroneous tax decision must be repealed or amended on request. If the fixing period for this tax fixing has already expired, the application may still be made until the end of a year after the last of the tax rulings concerned has become indisputable. If the application is made in due time, the cancellation or amendment of the tax period shall not be allowed in so far as the deadline is met.(2) Paragraph 1 shall apply mutaficibly if a particular situation has been taken into account in an inconsistent manner in favour of one or more taxable persons; a request is not required. However, the erroneous tax decision may only be changed if the facts are due to an application or a declaration by the taxable person.(3) If a particular situation has not been taken into account in a tax decision in the assumption that it has to be taken into account in another tax decision, and if this assumption is found to be inaccurate, the Tax fixing, where the facts are not taken into account, are collected, cancelled or amended to the extent that they are subject to the same conditions. The recovery, cancellation or modification shall only be permitted until the expiry of the period of the fixing period applicable to the other tax fixing.(4) In the light of an erroneous assessment of a particular case, a tax ruling has been issued which, by reason of an appeal or otherwise at the request of the taxable person, is repealed or amended in his favour by the financial authority, The right tax deductions can subsequently be deducted from the facts of the case by adopting or amending a tax rulings. This shall also apply if the tax notice is repealed or amended by the court. The expiry of the period of notice shall be inconsequential if the tax deductions are drawn within one year of the cancellation or modification of the incorrect tax rate. If the notice period had already expired, when the later repealed or amended tax notice was issued, this shall apply only under the conditions set out in the first sentence of paragraph 3.(5) In the case of third parties, paragraph 4 shall apply if they have been involved in the proceedings which led to the repeal or amendment of the erroneous tax humour. Your addition or invitation to this procedure is permitted.

Footnote

(+ + + § 174: For application see § 1 (1d) InvStG + + +) Non-official Table of contents

§ 175 Repeal or amendment of tax modestals in other cases

(1) A tax notice must be issued, repealed or amended,
1.
as far as a basic notice (§ 171, para. 10), the binding effect of this tax decision is due,
2.
as far as an event occurs that has a fiscal effect for the past (retroactive event).
In the Cases of sentence 1 (2) shall commence with the end of the calendar year in which the event occurs.(2) As a retroactive event, the absence of a condition for a tax relief shall also apply where it is determined by law that this condition must be given for a given period of time, or if it has been determined by an administrative act, that it forms the basis for the granting of the tax relief. The subsequent issue or presentation of a certificate or confirmation shall not be deemed to be a retroactive event.

Footnote

(+ + + § 175 para. 2 sentence 2 F. 2004-12-09: For application see Art. 97 § 9 para. 3 AOEG 1977 + + +)
(+ + + § 175: To Application § 1 para. 1d InvStG + + +) Non-official table of contents

§ 175a Implementation of understanding agreements

A tax notice is to be found adopt, repeal or amend, insofar as this is necessary for the implementation of an understanding agreement or an arbitration pursuant to a contract within the meaning of § 2. The period of notice shall not expire before the end of one year after the date of effect of the communication agreement or the award of the award.

Footnote

(+ + + § 175a sentence 2: For the validity of the notice). Art. 97 (10) (5) AOEG 1977 + + +)
(+ + + § 175a: Application § 1 para. 1d InvStG + + +) Unofficial table of contents

§ 176 Trust in the cancellation and amendment of tax assessments

(1) In the event of the cancellation or modification of a tax case, it must not be taken into account for the benefit of the taxable person that
1.
the Federal Constitutional Court finds the nullity of a law on which the previous tax fix is based,
2.
a Supreme Court of the Federation does not apply a standard on which the previous tax fix is based, because it considers them unconstitutional,
3.
has changed the jurisprudence of a Supreme Court of the Federal Republic that has been applied by the Finance Authority in the previous tax fix.
Is the previous case-law has already been taken into account in a tax declaration or a tax declaration, without the need for the financial authority, paragraph 3 shall apply only if it is to be assumed that the financial authority, with the knowledge of the circumstances, shall had previously applied jurisprudence.(2) In the event of the cancellation or amendment of a tax ruling, it must not be taken into account for the benefit of the taxable person that a general administrative provision of the federal government, a top federal or state authority from a top The Court of Justice of the Federal Republic of Germany has been described as not in conformity with the applicable law. Non-official table of contents

§ 177 Correction of material errors

(1) The conditions for the cancellation or modification of a In the event that the taxable person is in favour of a taxable person, such material errors shall be rectified in favour and in favour of the taxable person in so far as the amendment is not the cause of the suspension or amendment.(2) The conditions for the abolition or amendment of a tax case for the benefit of the taxable person shall be corrected, in so far as the amendment is sufficient, in favour and in favour of the taxable person, to rectify such material errors which: are not the reason for the repeal or amendment.(3) A material error within the meaning of paragraphs 1 and 2 shall be all errors, including any apparent inaccuracies within the meaning of Section 129, which result in the setting of a tax, which deviates from the tax arising from the law.(4) § 164 (2), § 165 (2) and § 176 remain unaffected.

IV.
Costs

Non-official Table of contents

§ 178 Costs of special use by the customs authorities

(1) The authorities of the Federal Customs Administration and the authorities to whom the duties of the Federal Customs Administration have been delegated may be used for a Special use or benefit (paid official handling) charges and require the reimbursement of expenses.(2) A special claim or benefit within the meaning of paragraph 1 shall be in particular the case of
1.
Offices outside the office and out of office hours, other than tax supervision measures,
2.
Offices that lead to a seniority because they are expected to be applied at a certain time,
3.
Investigations of goods when
a)
they by a request for a binding tariff information, grant of a tax refund or other benefits, or
b)
Investigations carried out by the Office on the basis of information or objections by the person entitled to dispose of the goods as incorrect or unfounded, or
c)
the goods examined, which are to be found in the
4.
Monitoring measures in establishments and in operations if they are contrary to the requirements of the
5.
official guarding and monitoring of means of transport, or Were,
6.
Preservation of non-Community goods,
7.
Production of documents, electronic documents, copies and copies, as well as electronic documents, electronic documents and other files, when such work is carried out on request,
8.
Destruction or destruction of goods made by officiating or on request.
(3) The Federal Ministry of Finance is empowered to act by means of a legal regulation which the consent of the Federal Council is not required to determine the official acts liable to be paid for them, to measure and to pause the costs to be charged for them in accordance with the average administrative burden on them, and to the conditions under which it may be completely or partially waivedby its survey of minor nature, for the avoidance of hardship or for similar reasons.(4) The fixing of costs shall apply in accordance with the rules applicable to excise duties. In addition, the administrative costs law shall apply in the case of these costs in the up to 14 years. August 2013. § § 18 to 22 of the Administrative Cost Act in the up to 14. No application will be made available in August 2013. Non-official table of contents

§ 178a Costs of special use of the financial authorities

(1) The Federal Central Office for Taxes collects for the Processing of an application for the implementation of an understanding procedure in accordance with a contract within the meaning of § 2 for the consensual taxation of transactions not yet carried out by a taxable person with close standing persons within the meaning of § 1 the external tax act or the future consensual distribution of profits between a domestic company and its foreign establishment or the future consensual profit-making of a domestic establishment of a company Foreign company (ex-comprehension procedure) Fees, which are to be determined by the Federal Central Office for Taxes before the opening of the preliminary notification procedure. This opening is due to the sending of the first set of letters to the other state. If a request for a preliminary understanding with a number of States is to be applied, a fee shall be fixed and paid for each procedure. The preliminary authorisation procedure shall not be opened until the fixing of the fee has become indisputable and the fee has been paid; if a request for reduction is made in accordance with paragraph 4, it shall also be subject to an indisputable decision.(2) The fee is EUR 20 000 (basic fee) for each application within the meaning of paragraph 1; the application of an organ carrier within the meaning of Section 14 (1) of the Corporate Tax Law, which includes the corresponding transactions of its organ companies, shall be deemed to have been a request. If the applicant makes a request for an extension of the period of validity of an already concluded understanding agreement, the fee shall be 15,000 euros (renewal fee). If the applicant changes his application prior to the decision on the original application or if he makes a request to amend the understanding agreement during the duration of the communication agreement, an additional fee of 10,000 will be charged. Euro for each amendment (amendment fee); this does not apply if the change has been initiated by the Federal Central Office for Taxation or the other State.(3) In so far as the sum of the transactions recorded by the preliminary understanding procedure is the sum of the first sentence of § 6 (2) of the German Profit And Loss Border Recording Ordinance of the 13. November 2003 (BGBl. 2296), the basic fee is 10,000 euros, the renewal fee is 7,500 euros, and the change fee is 5,000 euros.(4) The Federal Central Office for Taxes may reduce the fee referred to in paragraph 2 or 3 on request if the payment thereof is of an undue hardship for the taxable person and the Federal Central Office for Taxes has a special interest in the Financial authorities shall determine the execution of the pre-agreement procedure. The request shall be made before the preliminary notification procedure is opened; a later application shall be inadmissible.(5) In the event of withdrawal or rejection of the application, or if the pre-authorisation procedure fails, the unobjectively fixed fee will not be reimbursed.

2.
Subsection Separate determination of tax bases, setting of tax measurement amounts

I.
Separate findings

Non-official table of contents

§ 179 Determination of tax bases.

(1) By way of derogation from Section 157 (2), the tax bases shall be replaced by Notice of determination shall be determined separately to the extent that this is determined in this Act or otherwise in the tax laws.(2) A notice of determination is directed against the taxable person to whom the object of the determination in the case of taxation is to be attributed. The separate determination shall be carried out in a uniform manner in relation to a number of parties if this is determined by law or if the subject-matter is to be attributed to a number of persons. If one of these persons is involved in the subject-matter of the determination only via another person, a special separate determination may be made in that regard.(3) To the extent that a determination is not required in a notice of determination, it must be taken up in a supplementary decision. Non-official table of contents

Section 180 Separate determination of tax bases

(1) Special determination is made in particular:
1.
the unit values in accordance with the rating act,
2.
a)
the income tax payer and (b)
b)
(b)(b)(b)(b)(b)(b) style="font-weight:normal; font-style:normal; text-decoration:none;"> in cases other than the cases referred to in point (a), the income from agriculture, forestry, commercial enterprise or a freelance activity, if in accordance with the conditions Closure of the profit-making period, the tax office responsible for the separate determination is not also responsible for income tax
3.
Value of the assets subject to taxable assets (§ § 114 to 117 a of the valuation law) and the value of the debt and other deductions (§ 118 of the valuation law), if the assets, debts and other deductions of several persons In the cases referred to in point 2 (bof the first subparagraph,
conditions applicable to the local competence at the end of the profit-making period shall be set out in point (2) (b) of the Regulation. , the local authority shall also be responsible for periods of detention which are prior to the change in the relevant circumstances, in accordance with Article 18 (1) (1) to (3) in conjunction with § 26.(2) In order to ensure uniform application of the law for the same conduct and to facilitate the taxation procedure, the Federal Ministry of Finance may, by means of a regulation with the consent of the Federal Council, determine that in other cases , as the cases referred to in paragraph 1, the tax bases are separately and uniformly established for a number of persons. In particular,
1.
the subject matter and the scope of the separate Determination,
2.
the requirements for the determination procedure,
3.
the local Responsibility of the financial authorities,
4.
the determination of the persons involved in the determination procedure (party to the proceedings) and the extent of their tax obligations and rights, including representation of interested parties by other participants,
5.
the disclosure of administrative acts to the parties to the proceedings; and Authorized representative,
6.
the admissibility, the scope and the performance of external audits to determine the tax bases.
By means of a regulation The Federal Ministry of Finance, with the consent of the Bundesrat, can determine that tax bases which have an effect only later on are separately and uniformly established for several persons in order to secure the subsequent applicable taxation. , the second sentence shall apply mutatily. The legal regulations do not require the approval of the Federal Council, insofar as they concern import and export duties and excise duties, with the exception of beer tax.(3) Paragraph 1 (2) (a) shall not apply where
1.
means only one of the persons involved in the income their income within the scope of this Act is subject to income tax or corporation tax obligations, or
2.
it is a case of minor importance , in particular because the amount of the amount determined and the breakdown are fixed. This also applies in the case of the cases referred to in paragraph 1 (2) (b) and (3).
The competent tax office in accordance with § 18 (1) no. 4 can state that a separate determination is not to be carried out. The decision shall be deemed to be a tax notice.(4) In addition, paragraph 1 (2) (a) shall not apply to working groups whose sole purpose is to comply with a single contract of work or a contract for the supply of works.(5) Paragraph 1 (2), (2) and (3) shall apply mutatily, to the extent
1.
which is the subject of an agreement Avoidance of double taxation of income taken from the tax base is of importance in determining the taxes of the persons involved or
2.
Tax deductions and corporation tax to be added to the fixed tax.

Footnote

(+ + + § 180 paragraph 1 S 1 No. 2 (a), para. 1, sentence 2, para. 4). (5): For the first application, see Art. 97 § 10b AOEG 1977 + + +) Non-official table of contents

§ 181 procedural rules for the separate (1) The provisions relating to the implementation of taxation shall apply mutatily to the statement of separate

. Declaration of tax within the meaning of Section 170 (2) No. 1 is the declaration of special determination. § 170 (3) shall apply mutatily to a declaration for the separate determination pursuant to section 180 (2) without a request by the financial authority.(2) A declaration of a separate statement shall be made to whom the subject-matter of the determination is to be attributed in whole or in part. In particular,
1.
in the cases of § 180 (1) (2) (a) of each Parties to the determination to which a share of income or corporate income tax income is to be attributed;
2.
in the cases of § 180 (1) (2) (2) (2) (2) (2) (2)) b of the trader;
3.
in the cases of § 180 (1) no. 3 of each party involved in the order, which accounts for a share of the assets, liabilities or other deductions is to be attributed;
4.
in the cases of § 180 (1) (2) (a) and (3) also the persons referred to in § 34.
Has a declaring subject Declaration for a separate declaration, other parties are exempted from the declaration obligation.(2a) The declaration for the separate determination in accordance with § 180 (1) no. 2 shall be transmitted by remote data transmission in accordance with the officially prescribed data record. In order to avoid unreasonable hardship, the financial authority may, on request, waive electronic transmission; in this case, the declaration must be submitted for a separate declaration in accordance with the official form prescribed and by the declarant. to sign it on its own hand.(3) The time limit for the separate determination of unit values (time limit) shall begin at the end of the calendar year at the beginning of which the main determination, the continuation, the re-establishment or the repeal of a unit value shall be carried out. is. Where a declaration is to be made for the separate determination of the unit value, the period of notice shall begin at the end of the calendar year in which the declaration is submitted, but at the latest by the end of the third calendar year, which shall be based on the The calendar year shall be followed at the beginning of which the unit value determination shall be made or cancelled. If the start of the fixing period is deferred in accordance with the second sentence, the beginning of the period of determination for the further periods of determination of the main determination period shall be deferred by the same time.(4) In the cases referred to in paragraph 3, the period of termination shall not commence before the end of the calendar year at the beginning of which the unit value is to be applied for the first time.(5) A separate statement may also be made after the expiry of the period of notice applicable to them in so far as the separate determination is of importance for a tax determination for which the fixing period at the time of the separate determination period is Determination has not yet expired; § 171 (10) shall not be taken into consideration. This shall be indicated in the notice of determination. Section 169 (1) sentence 3 shall apply mutatily.

footnote

(+ + + § 181 para. 1 sentence 3 u. Par. 3: To the validity cf. Art. 97 § 10 (5) AOEG 1977 + + +)
(+ + + § 181 (2a): For the first application, see: Art. 97 § 10a (2) AOEG 1977 + + +) Non-official Table of contents

§ 182 Effects of the separate determination

(1) Notice of determination are, even if they are not yet unquestionable, for other notice of determination, for tax measurement purposes, for tax purposes and for Tax declarations (follow-up) binding, as far as the findings made in the statements of the order are of importance for these follow-up orders. Sentence 1 shall apply in accordance with the provisions of Section 180 (5) (2) for administrative acts relating to the realization of the claims arising from the tax liability relationship; a notice of arrest pursuant to Section 180 (5) No. 2 shall be issued, repealed or , an administrative act for which this determination of the determination of a binding effect unfolds shall be corrected in the appropriate application of Section 175 (1), first sentence, No. 1.(2) A notice of determination of a unit value (Section 180 (1) no. 1) also acts in relation to the successor to the legal successor, to which the subject-matter of the determination changes after the date of the determination with a tax effect. However, if the succession of rights arises before the notice of determination has been issued, it shall act against the successor in law only if it is announced to it. The first and second sentences apply to separate and separate and uniform findings of tax bases which have an effect only later, according to the regulation on the separate determination of the tax bases in accordance with § 180 (2) of the Tax Code of 19. December 1986 (BGBl. 2663), accordingly.(3) It follows that a separate determination has been made to several parties in a uniform manner (Section 179 (2) sentence 2) and a party has been unproperly referred to in the notice of determination because the succession of rights has occurred, this may be due to special Notification to the legal successor shall be corrected. A non-official table of contents

§ 183 Receivant with a uniform determination

(1) A notice of determination is made against several Persons participating in the subject of the declaration as members or members of the Community (the parties to the arrest) shall appoint a joint receiving representative authorised to act on the basis of all the administrative acts and acts of the to receive communications relating to the setting-up procedure and the subsequent proceedings relating to an objection. Where a joint receiving agent is not present, a person entitled to represent the company or the parties to the determination or to manage the subject-matter of the determination shall be deemed to be the representative of the receiving party. Failing that, the financial authority may request the parties to designate a receiving agent within a specified reasonable period. In this connection, a party shall be proposed and shall be informed that the administrative acts and communications referred to in the first sentence of this Article shall be notified with effect to and against all parties concerned, unless another authorised representative is appointed. is named. When it is announced to the receiving agent, it should be noted that the announcement is made with effect for and against all parties to the arrest.(2) Paragraph 1 shall not apply in so far as the financial authority is aware that the company or community no longer exists, that a participant is eliminated from the company or the Community, or that there is no longer any interest between the parties involved. there are serious disagreements. Where a single publication is required in accordance with the first sentence, the person concerned shall be the subject of the determination, the basis for the taxation of all the parties concerned, his share, the number of persons involved and the person concerned. Tax bases to be disclosed. In the event of a legitimate interest, the person concerned shall be informed of the entire contents of the notice of arrest.(3) Where a receiving agent referred to in the first sentence of paragraph 1 is present, the parties to the agreement may also be notified of an action for a party referred to in the first sentence of paragraph 2, where and as long as such party or the person concerned is responsible for the The receiving agent has not objected. The revocation of power shall only take effect from the financial authority when it comes to it.(4) If an economic unit is
1.
spouses or life partners or
2.
spouses with their children, their partners with their children or with their children.
, and if the parties have not appointed a joint representative, the notification of notice of detention shall be valid for the purpose of: the standard value of the rules on summary information in § 122 (7).

Footnote

(+ + + § 183: For application see Art. 97 (1) (10) AOEG 1977 + + +)

II.
Tax Measurement Orders

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§ 184 Setting of tax measurement amounts

(1) Tax metrics that are based on the Tax laws are to be determined by the tax assessment. The determination of the amounts of the tax is also decided on the personal and factual tax liability. The provisions relating to the implementation of taxation shall apply mutatily. Furthermore, Section 182 (1) and (2) and (183) are to be applied in accordance with the provisions of the Basic Tax Measurement Mods.(2) The power to fix real tax amounts also includes the power to take measures pursuant to § 163 sentence 1, insofar as such measures are contained in a general administrative provision of the federal government, the supreme federal financial authority, or a have been drawn up by the supreme state financial authority. A measure according to § 163 sentence 2, insofar as it affects the commercial income as the basis for determining the tax on income, also acts as a basis for the determination of the trade tax amount for the business income.(3) The financial authorities shall communicate the contents of the tax measure and the measures taken in accordance with paragraph 2 to the municipalities to which the tax determination (the adoption of the real tax ruling) is incumbable.

footnote

(+ + + § 184 para. 2: For the application, see Art. 97 § 10c AOEG 1977 + + +)

3. Subsection
Explode and dispatch

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§ 185 Application of general rules

To the in the The dismantling of tax measures provided for in tax laws shall apply in accordance with the rules applicable to the tax amounts, unless otherwise specified in the following. Non-official table of contents

§ 186 participant

involved in the decommissioning process:
1.
the taxable person,
2.
the taxpayers who have been assigned a share of the tax measure amount or who claim a share. In so far as the determination of the tax is not the responsibility of the taxpayer, the authority responsible for setting the tax shall be replaced by the competent authority.
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§ 187 file inspection

The tax authorities involved may request information from the competent financial authority on the cutting bases and through their Incumbates to inspect the cutting documents. Non-official table of contents

§ 188 Discernment notice

(1) The disassembly is subject to a written notice (discernment notice), which is the To the extent that they are concerned, they shall be known.(2) The decision to decompose must indicate the amount of the tax measure to be decomposed and determine which shares are allocated to the persons entitled to tax. It must also specify the cutting-off bases. Non-official table of contents

§ 189 Change of decomposition

The entitlement of a taxpayer to a share of the tax measurement amount is not , and shall not be rejected, the disassembly shall be amended or re-fetched on its own account or on request. If the date of disassembly has become unquestionable in relation to those who have already been involved in the decommissioning procedure, only those changes which may be made shall be made in the event of a change in the disassembly of the person who has been disqualified. the subsequent consideration of the persons who have previously been transferred to the tax authorities. A change or recovery of the disassembly shall not be required if a year has passed since the tax assessment has become indisputable, unless the person who has received the tax has the right to change or recover the disassembly before the expiry of the The following year. Non-official table of contents

§ 190 Allocation procedure

If a tax amount is to be allocated in full to a tax-authorized person, there is a dispute The financial authority shall, at the request of a party, decide on the amount of the taxable amount to which the taxable amount is entitled by means of an allotment of dispatch. The rules applicable to the decommissioning procedure must be applied accordingly.

4. Subsection
Liability

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§ 191 Disclaimer, Dulunding Humans

(1) Who force the law for A tax liability (liability debtor), can be taken into account by a notice of liability, who is obliged by law to tolerate the execution of the tax. In so far as they are not to be asserted by means of an objection pursuant to § 9 of the Act of Insolvency, the dispute arising out of the tax-training relationship outside the insolvency proceedings shall be effected by the notification of a denial of duty; in the calculation of time limits According to § § 3 and 4 of the Anfetal Act, the decree of a court of appeal is the same as the legal assertion of the challenge pursuant to Section 7 (1) of the Anfetal Act. The modesty is to be given in writing.(2) Before a lawyer, patent attorney, notary, tax adviser, tax representative, auditor or sworn accountant for an act within the meaning of § 69, which he made in the exercise of his profession, a notice of liability. , the financial authority of the competent Chamber of Appeal shall give the opportunity to bring forward the points of view which are of relevance to the decision.(3) The provisions relating to the period of detention shall apply mutatibly to the adoption of liability notices. The fixing period is four years, in the cases of § 70 in the case of tax evasion ten years, with a reckless tax reduction five years, in the cases of § 71 ten years. The period of detention shall begin at the end of the calendar year in which the offence has been carried out, to which the law establishes the liability sequence. If the tax for which the liability is held has not yet been fixed, the time limit for the notice of liability shall not expire before the expiry of the time limit for the fixing of the tax; otherwise, § 171 (10) shall apply mutatily. In the cases of § § 73 and 74, the period of notice shall not expire before the tax imposed on the tax debtor is barred (§ 228).(4) In the event that the liability does not come from the tax laws, a notice of liability may be issued as long as the liability claims are not statute-barred in accordance with the law applicable to them.(5) A notice of liability can no longer be issued,
1.
in so far as the tax is not against the tax debtor , and may no longer be fixed on the basis of the expiry of the period of fixing,
2.
in so far as the tax imposed on the debtor is fixed.
This does not apply if the liability is based on the fact that the liability debtor has committed tax evasion or tax avoidance.

footnote

(+ + + § 191 para. 1 sentence 2: Applicable from 1.1.1999 in accordance with Art. 97 § 11b sentence 1 AOEG 1977 + + +)
(+ + + § 191 (3) to (5)): For application see Art. 97 § 11 para. 1 AOEG 1977 + + +) Non-official table of contents

§ 192 Contractual liability

If you have an obligation to apply for the tax of another on the basis of a contract, you can only take advantage of the provisions of the civil law.

Fourth
External Check Section

1. Subsection
General rules

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§ 193 Admissibility of an external audit

(1) A External examination is permissible for taxable persons who maintain a commercial or agricultural and forestry business who are active in the field of professional activity and who are taxable persons within the meaning of § 147a.(2) In the case of taxable persons other than those referred to in paragraph 1, an external audit shall be permitted,
1.
as far as it concerns the obligation of these taxable persons to pay for or withhold taxes on behalf of another tax,
2.
if the conditions of the tax are important for taxation and an examination at the office is not appropriate according to the nature and scope of the matter under consideration. or
3.
if a taxable person does not comply with his/her obligation to act according to § 90 (2) sentence 3.
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§ 194 Sachlicher Scope of an external audit

(1) The external audit serves to determine the tax ratios of the taxable person. It may include one or more types of taxation, one or more periods of taxation, or may be limited to certain situations. The external examination of a partnership shall include the tax relationships of the shareholders in so far as these conditions are of importance for the uniform findings to be verified. The tax circumstances of other persons may be considered in so far as the taxable person was obliged or obliged to pay taxes on behalf of such persons or to withhold taxes and to remove them; this also applies to: then, if any requests for tax are to be asserted to the other persons.(2) The tax conditions of shareholders and members and of members of the supervisory bodies may be included in the external audit to be carried out in a company beyond the cases regulated in paragraph 1, if this is not the case. is appropriate in individual cases.(3) Where circumstances other than those referred to in paragraph 1 are established on the occasion of an external examination, the evaluation of the findings shall be admissible in so far as their knowledge of the taxation of these other persons is of importance or the findings concern an unauthorised provision of assistance in tax matters. Non-official table of contents

§ 195 Responsibility

External audits are carried out by the tax authorities responsible for taxation. You can commission other financial authorities with the external audit. The responsible financial authority may, on behalf of the competent financial authority, carry out the tax determination and give binding commitments (§ § 204 to 207). Non-official table of contents

§ 196 Examination order

The financial authority shall determine the extent of the external audit in a written form Examination order with right of appeal (§ 356). Non-official table of contents

§ 197 disclosure of the examination order

(1) The inspection order and the expected start of the examination and the names the auditor shall be known to the taxable person in respect of which the external audit is to be carried out, at the appropriate time before the start of the examination, if this does not endanger the purpose of the audit. The taxable person may waive the time limit. If the examination in accordance with Section 194 (2) is to be extended to the tax conditions of shareholders and members as well as of members of the supervisory bodies, the examination order shall also be disclosed to such persons.(2) At the request of the taxable persons, the beginning of the external examination should be transferred to another date if there are important reasons for this to be made credible. Non-official table of contents

§ 198 Avoidance of identity card, start of external examination

The examiners have to show themselves immediately when they appear. The beginning of the external examination must be made subject to the date and time of the examination. Non-official table of contents

§ 199 Examination principles

(1) The external auditor has the actual and legal conditions that apply to the tax liability and for the assessment of the tax (tax bases), to be examined in favour of the taxable person.(2) During the external examination, the taxable person shall be informed of the facts established and the possible tax implications, if this does not affect the purpose and conduct of the examination. Non-official table of contents

§ 200 Contributor Duty of the taxable person

(1) The taxable person has to determine the facts, which are: for taxation, can be significant. In particular, it shall provide information, submit records, books, business documents and other documents for inspection and verification, provide the necessary explanations for the purpose of understanding the records, and the financial authority in the exercise of its of their powers under Section 147 (6). If the taxable person or persons appointed by him are not in a position to provide information or if the information on the facts is insufficient or if the taxable person is not promising information, the External auditor also request information from other members of the company. § 93 (2) sentence 2 shall not apply.(2) The documents referred to in paragraph 1 shall be provided by the taxable person in his premises or, in so far as there is no business room suitable for carrying out the external examination, in his or her living quarters or at the office of office. A room or place of work suitable for carrying out the external examination, as well as the necessary tools, shall be made available free of charge.(3) The external examination shall take place during normal business or working time. The examiners are entitled to enter and visit land and operating rooms. The company owner or his representative is to be involved in the tour of the company.

footnote

(+ + + § 200 para. 1: apply as from 1.1.2002 gem. Art. 97 § 19b AOEG 1977 + + +) Non-official table of contents

§ 201 final meeting

(1) The result of the external audit is a meeting (final meeting), unless the result of the external examination does not result in a change in the tax bases or the taxable person does not rely on the meeting. In particular, contentious issues, as well as the legal assessment of the audit findings and their tax implications, are to be discussed at the final meeting.(2) If there is a possibility that a criminal or penal procedure must be carried out on the basis of the findings of the audit, it should be pointed out to the taxable person that the assessment of a criminal offence or a fine of fines must be carried out in a special way. Procedure is reserved. Non-official table of contents

§ 202 Content and announcement of the audit report

(1) A written report will be issued on the outcome of the external audit (Audit report). The audit report shows the actual and legal aspects of the tax assessment and the changes in the tax bases. If the external examination does not lead to any change in the tax bases, it shall be sufficient if this is communicated in writing to the taxable person.(2) The financial authority shall, at the request of the taxable person, send the audit report before its evaluation and give him the opportunity to comment in an appropriate period of time. Non-official table of contents

§ 203 abbreviated external audit

(1) For taxable persons in which the financial authority has an external audit on a regular basis Time intervals not considered necessary in the circumstances of the case, it may carry out an abbreviated external examination. The audit has to be limited to the essential bases of taxation.(2) The taxable person must, before the conclusion of the examination, be informed of the extent to which the tax returns or the tax arrangements are to be dismissed. The taxable amount of the audit findings must be communicated to the taxable person in writing at the latest with the tax authorities. Section 201 (1) and § 202 (2) do not apply.

2. Subsection
External Audit Commitments

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§ 204 Requirement of mandatory Commitment

Following an external audit, the financial authority is to make a binding commitment to the taxpayer on request, as a matter of fact, which was examined for the past and dealt with in the audit report, is dealt with in future tax law if the knowledge of future tax treatment is relevant to the business measures of the taxable person.

footnote

(+ + + § 204: For application, see Art. 97 § 12 AOEG 1977 + + +) Non-Official Table of Contents

§ 205 Form of Mandatory Commitment

(1) The binding commitment is given in writing and is marked as binding.(2) The binding commitment must include:
1.
the facts on which it is based; it may include: referred to in the examination report,
2.
the decision on the application and the reasons for it,
3.
an indication of which taxes and for which period the binding commitment is applicable.

Footnote

(+ + + § 205: For application see Art. 97 § 12 AOEG 1977 + + +) Non-official table of contents

§ 206 binding effect

(1) The binding commitment is binding on taxation, if the later realized The facts are covered by the fact that the binding commitment is based on the facts.(2) Paragraph 1 shall not apply if the binding commitment in favour of the applicant is contrary to the applicable law.

footnote

(+ + + § 206: For application, see Art. 97 § 12 AOEG 1977 + + +) unofficial table of contents

§ 207 repeal, repeal, and change the binding commitment

(1) The binding commitment will come out of force if the legislation on which the Decision is based on change.(2) The financial authority may repeal or amend the binding commitment with effect for the future.(3) A retroactive repeal or amendment of the binding commitment shall only be permissible if the taxable person agrees or if the conditions of § 130 (2) No. 1 or 2 are available.

footnote

(+ + + § 207: For application see Art. 97 § 12 AOEG 1977 + + +)

Fifth Section
Customs Avoidance

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§ 208 Tax (Customs Fraud)

(1) The task of the tax collection (customs clearance) is
1.
researching tax pundits and tax irregularities,
2.
determining the Tax bases in the cases referred to in point 1,
3.
The detection and investigation of unknown tax cases.
The tax code In addition to the powers conferred by Section 404, second sentence, the first half-sentence, the services of the national financial authorities and the customs authorities also have the powers of investigation to be granted to the financial offices (principal olders). In the cases of points 2 and 3, the restrictions of § 93 (1) sentence 3, subsection 2 sentence 2 and § 97 (2) do not apply; § 200 para. 1 sentence 1 and 2, para. 2, para. 3 sentence 1 and 2 apply analogously, § 393 (1) remains unaffected.(2) Regardless of paragraph 1, the departments of the national financial authorities responsible for the tax charge and the customs authorities shall be responsible
1.
for tax investigations, including external audit, at the request of the competent financial authority,
2.
for the tasks otherwise assigned to them under the responsibility of the financial authorities.
(3) The tasks and powers of the tax offices (main offices) remain unaffected.

Sixth Section
Tax Supervision In Special Cases

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§ 209 Subject of Tax Supervision

(1) Trade in goods across the border and in free zones and free warehouses, as well as the production, storage, transport and commercial use of excisable products and trade in Goods subject to excise duty are subject to customs supervision (tax supervision). (2) Tax supervision is also subject to:
1.
the dispatch, export, storage, use, destruction, finishing, conversion and other processing or processing of goods in a Excise duty procedure,
2.
the manufacture and export of goods for which a decree, a refund or payment of excise duty is claimed.
(3) Other facts are subject to tax supervision if it is legally determined. Non-official table of contents

§ 210 powers of the financial authority

(1) The public officials responsible for tax supervision by the financial authority are shall be entitled to enter land and premises of persons engaged in a commercial or professional activity independently and to whom a tax supervision subject is to be attributed during the business and working hours, in order to: (2) The retrospective shall also be subject to land and premises of persons to whom the tax supervision of the subject-matter is subject to scrutiny. is to be attributed without time restriction if facts justify the assumption that there are smuggled goods or not properly taxed products subject to excise duty, or otherwise against regulations or orders is to be violated by the supervision of the tax authorities. In case of danger in default, a search of residential and commercial spaces is permissible even without a court order.(3) The officials responsible for tax supervision by the financial authority shall also be entitled, within the limits of temporary and locally limited inspections, ships and other vehicles which, after their outward appearance, shall serve commercial purposes, shall be held. The persons concerned shall have to show themselves and provide information on the goods carried; they shall, in particular, submit consignment notes and other transport documents, including non-tax documents. If, as a result of this or on the basis of other facts, there is evidence that excise goods are carried, the officials may review the goods carried and meet all the findings relating to the taxation of such goods can be significant. The persons concerned shall declare the origin of the products subject to excise duty, to accept the removal of free samples and to provide the necessary assistance.(4) If findings in the exercise of tax supervision give rise to this, an external examination according to § 193 may be transferred without a prior examination order (§ 196). The transition to external examination shall be drawn up in writing.(5) If a post-show is required in a service building or a facility or facility of the Bundeswehr, which is not generally accessible, the Federal Armed Forces ' s department of service shall be requested to carry out its implementation. The financial authority shall be entitled to participate. A request shall not be required if the retrospective is to be carried out in rooms which are exclusively inhabited by persons other than soldiers. Non-official table of contents

§ 211 Obligations of the person concerned.

(1) Who is affected by a measure of tax supervision, has the office Require records, books, business documents and other documents to be provided on matters subject to tax supervision and on the relationship and disposal of excisable goods, to provide information and to provide information on the implementation of the to provide the necessary ancillary services for tax supervision. Section 200 (2) sentence 2 shall apply mutatily.(2) The obligations referred to in paragraph 1 shall also apply where, in the case of a statutory post-taxation of excisable goods in a company or undertaking subject to tax supervision, to which recipients the obligations of the tax authorities are to be: and in what quantity of taxable goods have been delivered.(3) arrangements which prevent or hinder the exercise of tax supervision shall be inadmissible. Non-official table of contents

§ 212 Implementing rules

(1) The Federal Ministry of Finance can be determined by means of a legal regulation for further determination. Order the duties to be fulfilled in the context of tax supervision, that
1.
certain actions only in Rooms which have been notified to the financial authority or whose use for this purpose is subject to special approval by the financial authority,
2.
Rooms, vehicles, equipment, vessels and lines which may be used for the manufacture, processing, processing, storage, transport or measurement of taxable goods, or which may be set up in a specific manner at the expense of the holder of the holding,
3.
the monitoring of the underlying goods shall be treated, designated, stored, packaged, dispatched or dispatched in a certain manner; or
4.
The trade in taxable goods is subject to special supervision if the trader is at the same time manufacturer of the goods,
5.
about the operations and the taxable goods, as well as the materials used for their manufacture, production materials, auxiliary materials and intermediate products in
6.)
6.
Keep books, records and other documents in a certain manner ,
7.
Operations and measures in companies or companies that are important to taxation are to be notified to the financial authority,
8.
of taxable goods, of goods for which a decree, a refund or payment of excise duty is claimed, of substances intended for the manufacture of these goods
(2)
Regulation shall not be subject to the consent of the Commission, except where it concerns the beer tax, the Regulation shall not be subject to the provisions of the Federal Council. Non-official table of contents

§ 213 Special oversight measures

Companies or companies whose owners or their senior members are due to tax evasion, attempted tax evasion or because of the participation in such deed have been legally punished, may be subject to special supervision measures at their expense if this is to ensure an effective Tax supervision is required. In particular, additional charges and reporting requirements, the safe closure of rooms, containers and equipment, and similar measures may be imposed. Non-official table of contents

§ 214 Envoy

Who is responsible for the performance of tax duties that are subject to him or her due to a tax supervisor The approval of the financial authority shall be required if it is to be represented by a member of his company or undertaking responsible for the performance of these duties. This shall not apply to the representation in import duties within the meaning of Article 4 (10) of the Customs Code and Section 1 (1) sentence 3 of the Customs Administration Act in connection with the receipt of a customs-approved provision within the meaning of Article 4 (15) of the Customs Code. Customs code. Non-official table of contents

§ 215 Ensure on the supervisory path

(1) The financial authority may by removing, affixing seals, or by Ensure a ban on disposal:
1.
Goods subject to excise duty, which is an office holder
a)
in manufacturing companies or other notifiable rooms not notified to the financial authority
b)
in trade without a packaging, designation, marking or non-compliance with the tax laws. Control characters
2.
Goods that are found in the border area or in areas subject to border supervision, if they do not appear to be Community goods have still been released for free circulation,
3.
the closures of the cases referred to in points 1 and 2 Goods,
4.
Devices intended for the manufacture of excisable goods and which are not registered in a manufacturing plant
The guarantee is also permissible if the items were first seized in a criminal case and then made available to the financial authority.(2) A record is to be recorded on freezing. The persons concerned (owners, owners) shall be notified of the guarantee as far as they are known. Non-official table of contents

§ 216 Transfer to the property of the federal government

(1) According to § 215, property that is secured is the property of the federal government. if they are not drawn up in accordance with § 375 (2). This applies only if no claim to ownership is claimed.(2) The transfer of seized property into the ownership of the federal government shall be communicated to the persons concerned. If a data subject is not known, Section 10 (2) of the Administrative Appointing Act shall apply mutationally.(3) The transfer of ownership shall take effect as soon as the administrative act adopted by the financial authority is unquestionable. In the case of items connected to the ground and ground, the property shall be subject to the separation under the condition of the first sentence. The rights of third parties to a safety-related cause remain. However, the deletion of these rights may be arranged if the third party has contributed lightly to the fact that the object transferred into the property of the federal government was subject to the assurance or that he acquired his right to the object in knowledge of the circumstances, that have made sure that they are guaranteed.(4) Insured items may be sold before they are transferred to the property of the Federal Government if their spoilage or substantial reduction of their value threatens or their storage, care or maintenance with disproportionately large costs or difficulties; to that end, things that are connected to the ground and ground may also be separated from it. The proceeds shall come to the place of the goods. The divestment shall be carried out in accordance with the provisions of this law on the recovery of paved goods. The persons concerned shall be heard prior to the order of sale. The arrangement and the time and place of the sale shall be communicated to them, as far as they are unrelated.(5) If the circumstances which led to the guarantee are not attributable to the owner or if the transfer to the property of the Federal Government is not attributable to the Federal Government, it shall be returned to the owner or to the property of the Federal Government. an undue hardship appears for those affected. Third parties with good faith, whose rights are extinguish or affected by the transfer into the property of the federal government, shall be compensated appropriately from the proceeds of the goods. In addition, compensation may be granted to the extent that it would be undue hardship to refuse them. Non-official table of contents

§ 217 Tax assistants

To establish facts that are significant in terms of customs or excise duty, the Financial authority persons who are not themselves affected by the result of the determination, order as tax aid workers.

Fifth part
collection procedures

First Section
Realization, Due and Erasing of Claims from Tax School Ratio

1. Under-section
Achievement and maturity of entitlements from the tax education ratio

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§ 218 Realisation of claims arising from the tax liability relationship

(1) The basis for the realisation of claims arising from the tax liability ratio (§ 37) are the tax assessments, the tax compensation claims, the liability claims and the Administrative acts, by means of which tax benefits are fixed; in the case of the sowing surcharges, the implementation of the legal offence is sufficient (§ 240). The tax declarations (§ 168) are the same as the tax authorities.(2) In the case of disputes relating to the attainment of the claims within the meaning of paragraph 1, the financial authority shall decide by means of an accounting notice. This shall also apply if the dispute relates to a claim for reimbursement (section 37 (2)).(3) Where an application for a settlement or an accounting certificate is withdrawn on the basis of an appeal or at the request of the taxable person or a third party and, as a result, a more favourable administrative act is adopted, it may subsequently be possible to: in relation to the taxable person or any other person, the corresponding tax deductions are drawn. § 174 (4) and (5) shall apply accordingly.

footnote

(+ + + § 218 para. 3: To apply) Art. 97 (13a) AOEG 1977 + + +) Non-official table of contents

§ 219 Payment request in case of disclaimer

If nothing else is determined, a liability debtor may be used for payment only in so far as the execution in the movable property of the tax debtor has remained without success or is to assume that enforcement would be hopeless. This limitation shall not apply if the liability is based on the liability of the liable debtor or tax fraud committed or was legally obliged to withhold taxes and to pay off or to the detriment of another shall be paid. Non-official table of contents

§ 220 Due date

(1) The maturity of claims arising from the tax training relationship is governed by the rules of the Tax laws.(2) If there is a lack of a special legal regulation concerning the due date, the claim shall become due with its creation, unless a payment period has been granted in a service offer required pursuant to § 254. If, in the cases of the first sentence, the claim is based on the determination of claims arising from the tax-debt ratio, the due date shall not occur before the date of the notification of the fixing. Non-official table of contents

§ 221 Differing due determination

Has a taxable person a excise duty or the sales tax multiple times is not paid in due time, the financial authority may require that the tax be paid in each case to a date to be determined by the financial authority, but before the statutory due date, but after the date of the tax. The same shall apply if the assumption is justified that the receipt of a excise duty or the turnover tax is at risk; in place of the advance of the due date, security may also be required. In the cases of the first sentence, the imposition of the due date shall be admissible only if it has been announced to the taxable person in the event of a renewed non-legislative payment. Non-official table of contents

§ 222 Stundung

The financial authorities can take full or partial hours of tax liability if the tax authorities are Confiscation at maturity would mean a considerable hardship for the debtor and the claim by the stunction would not seem endangered. In general, the deferment is to be granted only on application and against security. Tax claims against the tax debtor cannot be stashed, insofar as a third party (subject to an obligation to pay the tax) has to pay the tax on behalf of the tax debtor, in particular to withhold and deduct the tax. The deferment of the liability claim against the ensiderable person is excluded insofar as it has retained tax deductible amounts or has taken amounts that contain a tax. unofficial table of contents

§ 223 (omitted)

2. Subsection
Payment, Accounting, Decree

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§ 224 Performance Location, Payment Day

(1) Payments to Financial authorities shall be paid to the competent cash register. Outside the box office, payment means may only be handed over to an office-holder who has been particularly empowered to accept payment appropriations outside the box office and has the option of being able to identify himself.(2) An effectively paid payment shall be deemed to be paid:
1.
upon handover or transmission of Payment appropriations on the date of receipt, upon devotion or transfer of cheques, however, three days after the date of receipt,
2.
upon transfer or deposit to an account the financial authority and, in the event of a deposit with a payslip,
on the day on which the amount of the financial authority credited,
3.
if you have a pull-in authorization
on the due date.
(3) Payments from the financial authorities are unworkable. The Federal Ministry of Finance and the top national authorities responsible for financial management may grant exemptions for their business areas. The day of payment shall be deemed to be the third day following the devotion or dispatch of the order to the credit institution or, if the amount is not to be debited immediately, the third day after the payment has been made.(4) The competent cash register may be closed for the transfer of payment appropriations against receipt. The provisions of paragraph 2 (1) shall apply if, in the event of the closure of cash registers in accordance with the first sentence, one or more branches of the Deutsche Bundesbank or, if they do not exist at the place of the cash register, one or more credit institutions are authorized at the place of the cashier's office , to accept payment means against receipt for the cash register.

Footnote

(+ + + § 224 para. 2 No. 1: For the first application, see Art. 97 § 6 AOEG 1977 + + +) A non-official table of contents

§ 224a Abandonment of art objects in payment instead of

(1) Schuldet a taxable inheritance or wealth tax, may be governed by public law A contract shall be admitted to the country of payment instead of the ownership of works of art, art collections, scientific collections, libraries, manuscripts and archives to the country to which the tax revenue is entitled, if at the time of the acquisition of such objects because of their importance to art, history or science, there is a public interest. The transfer of the property in accordance with the first sentence shall not be deemed to be a sale within the meaning of Section 13 (1) No. 2 sentence 2 of the Inheritance Tax Act.(2) The contract referred to in paragraph 1 shall require written form; the electronic form shall be excluded. The taxable person shall direct the contract offer to the locally competent financial authority. Responsible for the conclusion of the contract is the supreme financial authority of the country, which is responsible for the tax revenue. The contract will only be effective with the approval of the supreme state authority responsible for cultural affairs; this agreement will be obtained by the supreme financial authority.(3) If a contract is concluded, the tax liability shall be issued in the amount agreed in the contract on the day of the transfer of the property to the country to which the tax revenue is due.(4) As long as it is not clear whether a contract is concluded, the tax claim under section 222 may be stashed. If a contract is concluded, it is necessary to dispense with the collection of interest rates for the duration of the payment. Non-official table of contents

§ 225 Order of repayment

(1) A taxable person shall pay a number of amounts and, if the payment is voluntary, shall be sufficient to: the amount paid shall not be paid for the repayment of all debts, the debt which the taxable person shall determine when payment is paid shall be paid.(2) The taxable person shall not be determined by a voluntary payment which does not cover all debts, first of all the fines, then successively the periodic penalty payments, the tax deduction amounts, the other taxes, the costs, the costs incurred by the taxpayer, the costs incurred by the tax authorities and the costs incurred. Late surcharges, interest rates and sowing surcharges are cancelled. Within this order, the individual debt shall be classified according to its maturity, and the order of repayment shall be determined by the financial authority in the case of amounts due at the same time, and in the case of the sowing surcharges.(3) If the payment is enforced in administrative order (Section 249) and the available amount is not sufficient for the repayment of all debts incurred as a result of the execution or the recovery of the securities, the financial authority shall determine the order the redemption. Non-official table of contents

§ 226 Invoice

(1) For the offset against claims arising from the tax-debt ratio as well as for the offsetting against these claims shall apply mutatily to the provisions of civil law, unless otherwise specified.(2) With claims arising from the tax liability relationship, it cannot be calculated if they have been received by limitation or expiry of an exclusion period.(3) The taxable persons can only offset against claims arising from the tax liability relationship with undisputed or legally established counterclaims.(4) For the offsetting, the creditor or debtor of a claim from the tax education relationship shall also apply to the body responsible for managing the tax. Non-official table of contents

§ 227 Decree

The financial authorities may issue claims from the tax-education relationship in whole or in part, if their Recovery according to the situation of the individual case would be unequal; under the same conditions, amounts already paid can be refunded or credited.

3. Subsection
Payment Statute Limitations

Non-official table of contents

§ 228 Subject of the limitation period, limitation period

Claims from the tax-debt ratio shall be subject to a special payment period. The limitation period shall be five years. Non-official table of contents

§ 229 Beginning of the limitation period

(1) The statute of limitations begins with the end of the calendar year in which the claim is due for the first time has become. However, it shall not commence before the end of the calendar year in which the determination of a claim arising out of the tax liability relationship, its cancellation, modification or correction has become effective in accordance with Section 129, from which the claim is based; Tax registration is the same as a tax fix.(2) If a notice of liability is issued without a request for payment, the limitation period shall begin with the end of the calendar year in which the notice of liability has become effective.

footnote

(+ + + § 229 para. 1 sentence 2: To apply to the validity of the notice of liability). Art. 97 § 14 (3) AOEG 1977 + + +) Non-official table of contents

§ 230 Inhibition of the statute of limitations

The limitation period is inhibited as long as the claim for force majeure within the last six months of the limitation period cannot be followed. Non-official table of contents

§ 231 Adjournment of the statute of limitations

(1) The limitation period is interrupted by the written assertion of the claim, by deferment of payment, by suspension, by suspension of the enforcement, by suspension of the duty of the debtor for the payment of duties, by means of security, by means of an enforcement order, by an enforcement measure, by application in the insolvency proceedings, by inclusion in an insolvency plan or a judicial debt settlement plan, by inclusion in a procedure which aims to liberate the debtor for the debtor, and by an investigation of the Financial authority according to the place of residence or place of residence of the payer. Article 169 (1) sentence 3 shall apply mutatily.(2) The interruption of the period of limitation by delay in payment, by the suspension of enforcement, by the suspension of the duty of the customs debtor in the direction of duty, by means of security, by means of a postponement of enforcement, by a suspension of the enforcement of the duties, by a suspension of the payment of the payment. Enforcement measure leading to a right of pardon, a forced mortgage or any other preferential right to satisfaction, by filing in insolvency proceedings, by inclusion in an insolvency plan or by a judicial The debt settlement plan or through inclusion in a procedure aimed at relieving the debtor's residual debt will continue until the delay in payment, the stoning, the suspension of the enforcement, the suspension of the obligation of the debtor, the Customs debtors for the payment of duties or the deferment of enforcement have expired, the security, the right of collateral, the compulsory mortgage or any other preferential right shall be satisfied for satisfaction, the insolvency proceedings shall be terminated, the The insolvency plan or the judicial debt settlement plan shall be fulfilled or lapse, the remaining debt relief shall take effect, or the procedure for the remaining debt relief shall be terminated prematurely. If a claim is made against the financial authority, the interruption of the limitation period thus entered shall not cease until a final decision has been taken on the claim.(3) With the end of the calendar year in which the interruption has ended, a new period of limitation shall begin.(4) The limitation period shall be interrupted only in the amount of the amount to which the interruption action relates.

footnote

(+ + + § 231 para. 1 sentence 1 and other (2) sentence 1: To be applied, see Art. 97 § 14 (4) AOEG 1977 + + +) Non-official table of contents

§ 232 Effect of the statute of limitations

Erasing the claim from the tax debt ratio and the interest it depends on.

Second section
interest rate, sowing surcharges

1. Under-section
Insurrender

Non-official table of contents

§ 233 Principle

Claims from the tax-debt ratio (§ 37) only interest, insofar as this is required by law. Entitlement to tax benefits (Section 3 (4)) and the corresponding claims for reimbursement shall not be discounted. Non-official table of contents

§ 233a Insuration of tax repayments and tax refunds

(1) Runs the determination of the income, The amount of property, property, turnover or trade tax at a difference within the meaning of paragraph 3 is to be galvanissed. This does not apply to the fixing of advance payments and tax deductised amounts.(2) The interest rate shall commence 15 months after the end of the calendar year in which the tax has been incurred. It starts for the income and corporate income tax 23 months after that date, when the income from agriculture and forestry outweighs the other income at the first-time tax-fixing. It ends at the end of the day on which the tax fix becomes effective.(2a) Insofar as the tax determination is based on the consideration of a retroactive event (Section 175 (1) sentence 1 (2) and (2)) or on a loss notice pursuant to § 10d (1) of the Income Tax Act, the interest rate shall begin by way of derogation from paragraph 2 of this Article. Sentence 1 and 2 15 months after the end of the calendar year in which the retroactive event occurred or the loss arose.(3) The rate of interest calculation shall be the fixed tax, reduced by the amount of tax deducted to be charged, the corporation tax to be charged and the advance payments fixed until the start of the interest rate (difference amount). In the case of wealth tax, the difference in the amount of the interest rate calculation is the fixed tax, reduced by the advance payments fixed or the annual tax fixed so far. A difference in the benefit of the taxable person shall be charged only up to the amount of the amount to be reimbursed; the interest shall begin at the earliest with the date of payment.(4) The determination of interest rates shall be linked to the determination of the tax.(5) If the tax fixing is repealed, amended or corrected in accordance with § 129, a previous rate fixing shall be amended; the same shall apply if the credit transfer is withdrawn, revoked or corrected in accordance with § 129. The purpose of the calculation of the interest rate is the difference between the tax fixed and the tax fixed in advance, in each case reduced by the amount of tax deducted and by the corporation tax to be charged. Interest shall be added to the amount of the interest accruing to this effect so far, and interest paid in the case of a difference in favour of the taxable person shall be the amount of interest fixed. Moreover, the third sentence of paragraph 3 shall apply accordingly.(6) The provisions of paragraphs 1 to 5 shall apply in accordance with the implementation of the wage tax annual compensation.(7) For the purposes of paragraph 2a, paragraphs 3 and 5 shall apply with the proviso that the difference in part-difference amounts shall be divided with the same start-of-interest rate; for each part-the amount of difference shall be the interest separately and in the amount of the difference. the chronological order of the partial difference amounts, beginning with the interest on the part-difference with the oldest start of the interest rate. Where a partial difference is obtained for the benefit of the taxable person, interest fixed at the earliest from the beginning of the interest rate applicable to this part-difference in amount shall not be fixed at the earliest; interest for the period up to the start of the Interest rate of this part-difference amount will remain final. This shall also apply if, within the same interest-rate calculation, interest has been calculated on a part-difference amount in favour of the taxable person.

footnote

(+ + + § 233a F. 25.7.1988: to the validity cf. Art. 97 § 15 para. 4 AOEG 1977 + + +)
(+ + + § 233a (2) sentence 2: To be applicable, see Art. 97 (15) (11) AOEG 1977 + + +)
(+ + + § 233a (2) sentence 3: For the validity of this article, see: Art. 97 (15) (9) AOEG 1977 + + +)
(+ + + § 233a (2a)). Art. 97 § 15 (8) AOEG 1977 + + +)
(+ + + § 233a (5)) Art. 97 § 15 (6) AOEG 1977 + + +) Unofficial table of contents

§ 234 Stundungszinsen

(1) For the duration of a , interest is levied on the payment of claims arising from the tax-debt ratio. If the tax notice is cancelled, amended or rectified in accordance with § 129, the interest resulting up to that date shall remain unaffected.(2) Interest rates may be waived in whole or in part if their survey according to the situation of the individual case would be uninexpensive.(3) Interest in accordance with § 233a, which have been fixed for the same period, shall be set off.

Footnote

(+ + + § 234: For the application of the interest). cf. Art. 97 § 15 para. 6 AOEG 1977 + + +) unofficial table of contents

§ 235 interest in deferred tax interest

(1) Taxes are to be galvanising. The interest debtor is the one to whose advantage the taxes have been eviscated. Where tax evasion is committed by the fact that a person other than the tax debtor does not fulfil his obligation to tax deducted taxes on the financial authority or to pay taxes at the expense of another person, he/she shall be Interest debtor.(2) The interest rate shall begin with the entry of the reduction or the obtaining of the tax share, unless the amounts deposited would have become due only later without the tax evasion. In this case, the later date shall be decisive.(3) The interest rate shall end with the payment of the deducted taxes. Interest is not levied under this provision for a period of time for which a sowing surcharge has been infused, payment of the payment or the suspension of the payment. If the tax notice is cancelled after the end of the interest rate, changed or corrected in accordance with § 129, the interest resulting up to that date shall remain unaffected.(4) Interest pursuant to § 233a, which have been fixed for the same period, are to be calculated.

Footnote

(+ + + § 235 F. 25.7.1988 u. F. 21.12.1993: To the point of application, see Art. 97 § 15 (4) and (4) 6 (6) AOEG 1977 + + +) Non-official table of contents

§ 236 Process interest on reimbursement amounts

(1) Is determined by a legally binding court In the event of a decision or, on the basis of such a decision, a fixed tax or a tax refund, the amount to be repaid or to be paid shall, subject to the provisions of paragraph 3, be from the date of the right to vote until the date of the Payment day is to be galvanissed. If the amount to be reimbured has been paid only after the right of access has been paid, the interest shall begin with the date of payment.(2) Paragraph 1 shall apply mutatily if
1.
disputes the dispute by repealing or amending the or by the adoption of the administrative act requested, or
2.
a final court decision or an undisputed Administrative act through which the lawsuit has settled,
a)
to reduce the in a Tax,
b)
to reduce the trade tax after changing the trade tax amount
(3) A person to be refunded the amount to be paid shall not be discounted insofar as the costs of the appeal have been imposed on the person concerned in accordance with the first sentence of Section 137 of the Rules of the Financial Courts.(4) Interest in accordance with section 233a, which have been fixed for the same period, shall be set off.(5) A notice of interest is not to be waived or amended if the tax decision is repealed, amended or corrected in accordance with § 129.

footnote

(+ + + § 236 F. 25.7.1988). F. 21.12.1993: To the point of application, see Art. 97 § 15 (4) and (4) 6 (6) AOEG 1977 + + +) Non-official table of contents

§ 237 Interest in the suspension of enforcement

(1) Insofar as an objection or an action for a challenge a tax notice, a tax declaration or an administrative act which repeals or amends a tax refund certificate or has definitively not been successful in respect of an opposition decision on one of these administrative acts, the the amount due in respect of which the enforcement of the contested administrative act has been suspended. Sentence 1 shall apply accordingly if, after the application of a formal out-of-court or judicial remedy against a fundamental decision (Section 171 (10)) or a decision of appeal on a fundamental decision, the full education of a To be subjected to torture.(2) Interest shall be levied from the date of receipt of the out-of-court appeal to the authority whose administrative act is challenged, or from the day of the judicial proceedings before the court, until the day on which the suspension of the enforcement ends. If the enforcement has not been suspended until after the receipt of the out-of-court appeal or only after the right of justice, the rate of interest shall begin with the day on which the effect of the suspension of the enforcement begins.(3) Paragraphs 1 and 2 shall apply mutatis liable if, after the suspension of the enforcement of the income tax rate, the corporate tax rate or a notice of arrest, the enforcement of a trade tax measure or Commercial tax assessments shall be suspended.(4) Section 234 (2) and (3) shall apply accordingly.(5) A notice of interest is not to be waived or amended if the tax notice is repealed, amended or rectified in accordance with § 129.

footnote

(+ + + § 237 F. 21.12.1993: see the validity of the notice of appeal). Art. 97 § 15 (6) AOEG 1977 + + +) Non-official table of contents

§ 238 Amount and calculation of interest

(1) Interest rates for each month are one and a half percent. They are to be paid only for full months from the day on which the interest rate starts to be paid; months of interest remain out of approach. If the claim to be inked is terminated by means of an offsetting, the day on which the debt is to be paid shall be deemed to be the day of payment.(2) For the calculation of interest, the amount to be topped by each type of tax shall be rounded off to the nearest amount, which can be divided by EUR 50.

footnote

(+ + + § 238 para. 2: See the application). Art. 97 § 15 para. 10 AOEG 1977 + + +) Non-official table of contents

§ 239 Setting of interest rates

(1) Interest rates shall be subject to the applicable tax rules, However, the period of the fixing period shall be one year. The notice period begins:
1.
in the cases of § 233a with the end of the calendar year, in which the Tax fixed, repealed, amended or rectified in accordance with § 129,
2.
in the cases of § 234 with the end of the calendar year in which the stuncilding ends has,
3.
in the cases of § 235 with the end of the calendar year in which the determination of the evened taxes has become indisputable, but not before the expiry of the Calendar year in which a criminal proceedings initiated have been finalised,
4.
in the cases of § 236 with the end of the calendar year in which the tax is ,
5.
in the cases of § 237 with the end of the calendar year in which an objection or a challenge suit has been issued
The notice period does not expire in the cases of § 233a, as long as the tax arrests, their repeal, their modification or their correction according to § 129 are still admissible.(2) Interest shall be fixed to the full euro for the benefit of the taxable person. They shall be fixed only if they are at least EUR 10.

footnote

(+ + + § 239 F. 25.7.1988: to the point of application). Art. 97 (15) (4) AOEG 1977 + + +)
(+ + + § 239 (1) F. 21.12.1993: To apply to the application, see: Art. 97 (10) (5) and (5) Section 15 (3) AOEG 1977 + + +)

2. Under-section
Summy surcharges

unofficial table of contents

§ 240 sowing surcharges

(1) If a tax is not applied to the expiration date of the date of maturity, the sum of 1 per cent of the completed refund shall be paid in respect of each month of the month of the event, and shall be rounded off to the nearest amount, which shall be divided by EUR 50. The same applies to tax refunds and liability liabilities to be repaid in so far as the liability extends to taxes and tax payers to be repaid. The abatment provided for in the first sentence shall not enter into force before the tax has been fixed or declared. If the fixing of a tax or tax compensation is cancelled, amended or corrected in accordance with section 129, the sowing surcharges implemented until then shall remain unaffected; the same shall apply if a notice of liability has been withdrawn, revoked or pursuant to § 129 is corrected. If the claim is terminated by an offsetting, sowing surcharges shall remain unaffected, which shall be incurred up to the maturity of the guilt of the righting person.(2) Say surcharges shall not be incurred in the case of tax ancesuits.(3) A sowing surcharge shall not be levied in the event of an abatment of up to three days. This shall not apply in the case of payment pursuant to section 224 para. 2 no. 1.(4) In the cases of total debt, sowing surcharges are incurred in relation to each defaulting total debtor. All in all, however, no additional surcharge would have to be paid than would have been caused if the abatment had occurred only with a total debtor.

Footnote

(+ + + § 240: For the application, see Art. 97 § 16 (1) and (1) 2 AOEG 1977 + + +)
(+ + + § 240: For application see § 18 para. 4e UStG 1980 + + +)
(+ + + § 240 para. 1: For the first application, see Art. 97 § 16 (4) AOEG 1977 + + +)
(+ + + § 240 (1) Sentence 1: To apply, see Art. 97 § 16 (5) AOEG 1977 + + +)
(+ + + § 240 para. 3: For application see Art. 97 § 16 (3) AOEG 1977 + + +)
(+ + + § 240 (3) sentence 1: For the first application, see: Art. 97 § 16 (6) AOEG 1977 + + +)

Third Section
Security Performance

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§ 241 Type of security service

(1) Anyone who has security in accordance with the tax laws , it can provide
1.
by depositing within the scope of this Act Circulating means of payment to the competent financial authority,
2.
by pledging the securities referred to in paragraph 2, the securities referred to in paragraph 2 above, The German Bundesbank or a credit institution have been entrusted with the custody of the German Federal Bank or a credit institution which is admitted to the depository business if no other rights are provided for the lien. The liability of the securities for claims of the depositary for their safekeeping and administration shall remain unaffected. The pledging of securities is the pledge of shares in a collection stock according to § 6 of the Depository Law in the adjusted version published in the Federal Law Gazan Part III, outline number 4130-1, as last amended by Article 1 of the law of 17. July 1985 (BGBl. 1507),
3.
by means of a pledge of savings for a credit institution connected with the transfer of the savings book, which is within the scope of this Act. is admitted to the deposit business, if the lien does not have any other rights,
4.
by pledging of receivment, which is contained in a debtor of the federal government, a Special assets of the federal government or of a country are registered if no other rights are given to the pledge,
5.
by order of
a)
First-tier mortgages, basic or pension liabilities on land or inheritance rights, which are The scope of this Act is evidence,
b)
First-tier ships ' mortgages on ships, shipbuilders or floating docks, which are within the scope of this Act.
6.
by pledging claims for which a first-tier transport mortgage is to be assigned to the a land situated within the scope of this Act or a right of inheritance, or by pledging of first-tier basic debt or pension liabilities to land or property situated within the scope of this Act, if at the Claims, basic debts or pension liabilities do not exist any prior rights,
7.
through debt pledges, guarantees or exchange obligations of a suitable Tax guarantors (§ 244).
(2) Securities referred to in paragraph 1 (2) are
1.
Debt securities of the federal government, a special asset of the federal government, a country, a community or a community association,
2.
Debt bonds between state institutions, to which The Federal Government has conferred sovereign rights when they are admitted to official stock exchange trading within the scope of this Act,
3.
Debt securities of the Germans Cooperative bank, Deutsche Siedlungs-und Landesrentenbank, Deutsche compensatory bank, Kreditanstalt für Wiederaufbau, and Landeconomically Rentenbank,
4.
Pfandbriefe, communal bonds and related bonds,
5.
Bonds, their Interest and repayment shall be guaranteed by the Federal Government or by a country.
(3) A tax-closed warehouse of taxable goods shall be deemed to be sufficient security for the tax on which the goods are subject to tax. Non-official table of contents

§ 242 Effect of the deposit of means of payment

Payment means, which are deposited in accordance with § 241 (1) No. 1, go to the property of the body which belongs to the financial authority in which they have been deposited. The claim for repayment is not to be galvanissed. With the deposit, the body, whose claim is to be secured by the deposit, acquires a lien on the claim for the refund of the deposited means of payment. Non-official table of contents

§ 243 pledging of securities

The security performance by pledging securities in accordance with § 241 para. 1 no. 2 is shall be admissible only if the person responsible for the circulation takes over the responsibility for the ability to run. The assumption of this warranty includes the liability for this,
1.
that the right of recovery of the backer is not limited by legal arrest and seizure,
2.
that the entrusted securities in the class lists of securities called up are not stolen or is reported as lost and has not been charged or declared to be a declaration of power or declared without power,
3.
that the securities are listed on the Holders are, or, if they are issued in the name, provided with a blank covenant and are not otherwise blocked, and that the interest certificates and the renewal certificates are with the pieces.
Non-official Table of Contents

§ 244 Tax Taxes Subject

(1) Promissory pledges and guarantees according to the Civil Code as well as Reciprocal obligations under Articles 28 or 78 of the Exchange Act shall be deemed to be safe only if they have been submitted or received by persons who have
1.
have assets appropriate to the amount of security to be provided, and
2.
their general or have an agreed place of jurisdiction within the scope of this law.
guarantees must contain the waiver of the plea in accordance with Section 771 of the Civil Code. Debt promises and guarantees of guarantees shall be issued in writing; the electronic form shall be excluded. Security providers and collateral takers must not be able to provide mutual security and not be economically intertwined. On the acceptance of guarantor declarations in the proceedings according to the A.T.A.-Convention of 6. December 1961 (BGBl. 948) and the TIR Convention of 14 December 1995. November 1975 (BGBl. 1979 II p. 445), the Federal Ministry of Finance decides in their respective valid versions. On the adoption of guarantees for guarantees in the form of security titles in accordance with Commission Regulation (EEC) No 2454/93 of 2 June 1993 on the basis of the provisions of Commission Regulation (EEC) No 2454/93. 1 July 1993 laying down detailed rules for the application of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, p. EC No 1) and the Convention of 20. May 1987 on a common transit procedure (OJ L 327, 28.5.1987 EC No L 226 p. 2) in their respective valid versions, the Federal Finance Directorate North.(2) The Bundesfinanzdirektion may authorise credit institutions and insurance undertakings providing other security in general, as tax guarantors, if they are authorised to operate in the scope of this Act. The Federal Finance Directorate is responsible for the approval, in whose district the seat of the company is located. In the case of foreign companies which have an establishment within the scope of this Act, the responsibility for the place of establishment is determined by a number of branches after the place of the most economically significant; there is no The branch office is responsible for the Federal Finance Directorate, in whose district a guarantee is to be taken over for the first time. A maximum amount shall be fixed in the case of approval (guarantee sum). The total liabilities arising from debt promises, guarantees and reciprocal obligations which the tax guarantor has assumed in relation to the financial administration shall not exceed the amount of the guarantee. Non-official table of contents

§ 245 Security performance by other values

Other than the collateral referred to in § 241, the financial authority may their discretion. Preference shall be given to assets which offer greater security or which can be used in the event of an occurrence of extraordinary circumstances without significant difficulty and within a reasonable period of time. unofficial table of contents

§ 246 acceptance values

The financial authority determines, at its discretion, the values at which items are to be considered security . However, the acceptance value shall not exceed the proceeds to be expected in the case of recovery less the cost of recovery. It shall not be subject to the values listed in Section 241 (1) (2) and (4) and in the case of movable property, which shall be accepted as security pursuant to Section 245, in accordance with Section 234 (3), § 236 and § 237 sentence 1 of the Civil Code. . Non-official table of contents

§ 247 Exchange of collateral

Anyone who has provided security in accordance with § § 241 to 245 shall be entitled to security or to replace part of it by another security appropriate in accordance with § § 241 to 244. Non-official table of contents

§ 248 Nachschusobligation

If a security is insufficient, it is to be added to or it is otherwise safe to use

Sixth part
Enforcement

First section
General rules

A non-official table of contents

§ 249 Enforcement authorities

(1) The financial authorities may use administrative acts that include a cash benefit, any other act, a culling or omission is to be carried out in administrative procedures. This also applies to tax applications (§ 168). Enforcement authorities are the tax offices and the main offices; § 328 para. 1 sentence 3 remains unaffected.(2) In order to prepare for enforcement, the financial authorities may determine the assets and income ratios of the enforcement debtor. The financial authority may also, pursuant to § 30, the data which it may use in respect of its enforcement on the basis of taxes and other tax benefits, also in respect of its execution on the basis of other cash benefits in the form of taxation and tax Use secondary services. unofficial table of contents

§ 250 enforcement requests

(1) As far as a enforcement authority is requested, at the request of another enforcement authority Enforcement measures shall be replaced by the other enforcement authority. The requesting enforcement authority shall remain responsible for the enforceability of the claim.(2) If the requested executing authority considers itself to be uncompetent or if it considers the act to which it has been requested to be inadmissible, it shall communicate its concerns to the requesting enforcement authority. If it is in the execution of the request and if the requested executing authority rejects the execution, the supervisory authority of the requested executing authority shall decide. Non-official table of contents

§ 251 Enforceable administrative file

(1) Administrative acts may be enforced, unless their enforcement is complete is suspended or the enforcement is inhibited by the filing of an appeal (§ 361; § 69 of the Financial Court order). In addition, import and export duties can only be carried out in so far as the obligation to pay the duties of the customs debtor is not suspended (Article 222 (2) of the Customs Code). (2) The provisions of the Insolvency order as well as § 79 para. 2 of the Federal Constitutional Court Act. In the cases of § 201 (2), § 257 and 308 (1) of the Insolvency Code, the financial authority is entitled to execute proceedings against the debtor in the administrative way.(3) If, in the insolvency proceedings, the financial authority asserts a claim from the tax liability relationship as a claim for insolvency, it shall, if necessary, establish the insolvency requirement by written administrative act.

footnote

(+ + + § 251 para. 2 set 1 and (2) sentence 2: To be applied, see Art. 97 (11a) AOEG 1977 + + +)
(+ + + § 251 (3): See also Art. 97 § 11a AOEG 1977 + + +) Non-official Table of contents

§ 252 Enforcing Creditor

In the enforcement procedure, the body is considered to be the creditor of the claims to be enforced, which is part of the enforcement authority. Non-official table of contents

§ 253 Enforceable debtor.

Enforcement debtor is the one against which an enforcement procedure according to § 249 . Non-official table of contents

§ 254 Conditions for the commencement of enforcement

(1) Unless otherwise specified, enforcement shall not be required until if the performance is due and the executing debtor has been requested to perform or be charged or omission (service offer) and has elapsed since the request for at least one week. The offer of services may be linked to the administrative act to be carried out. A service offer is also required if the administrative act acts against the executing debtor without having been disclosed to him. In so far as the debtor has not provided a service due to him on the basis of a tax declaration, there is no need for a service.(2) It is not necessary to provide a service on account of the sowing surcharges and interest rates if they are accompanied by the tax. This shall apply mutationally to the costs of enforcement if they are recovered together with the main claim. Non-official table of contents

§ 255 Enforcement against legal entities of public law

(1) The federal government or a country is the Enforcement shall not be admissible. In addition, enforcement shall be admissible only with the consent of the supervisory authority concerned against legal persons governed by public law which are subject to the supervision of the State. The supervisory authority shall determine the date of execution and the assets into which it may be enforced.(2) In relation to public credit institutions, the restrictions set out in paragraph 1 shall not apply. Non-official table of contents

§ 256 Objections to enforcement

Objections to the administrative act to be executed are outside the To pursue enforcement proceedings with the legal remedies approved for this purpose. Non-official table of contents

§ 257 Cessation and restriction of enforcement

(1) Enforcement is to be stopped or limited as soon as
1.
The enforceability requirements of Section 251 (1) have been omitted,
2.
the administrative act that is being executed from,
3.
the entitlement to the performance
4.
the performance has been stolen.
(2) In the cases referred to in paragraph 1 (2) and (3), enforcement measures already taken are to be repealed. If the administrative act has been annulled by a court decision, this shall apply only in so far as the decision has become indisputable and does not have to be adopted by a new administrative act on the basis of the decision. In addition, the enforcement measures shall continue to exist, unless their repeal has been expressly ordered. Unofficial table of contents

§ 258 Insecting or Enforcement of Enforcement

If enforcement is undue in individual cases, The enforcement authority may suspend or restrict it or remove an enforcement measure.

Second Section
Enforcement Enforcement for Money Claims

1. Subsection
General rules

Non-official table of contents

§ 259 reminder

The enforcement debtor is to be held in the Rule before the start of enforcement with a payment period of one week. A reminder shall not be required if the executing debtor is reminded of the payment prior to the occurrence of the due date. The payment may also be made public by public notice. Non-official table of contents

§ 260 indication of the debt base

In the order of enforcement or in the order for the debt, it is necessary to provide the To specify the amount of money in the debt base.

footnote

(+ + + § 260: For application, see Art. 97 § 17 AOEG 1977 + + +) Non-official table of contents

§ 261 A

from the tax-debt ratio may be deposited if it is established that the confiscation will not be successful, or if the cost of the confiscation is disproportionate to the amount. Non-official table of contents

§ 262 Rights of third parties

(1) claims a third party that he or she is the subject of execution for the purpose of the sale In the case of a right of appeal or objections in accordance with § § 772 to 774 of the Code of Civil Procedure, the opposition to enforcement shall, if necessary, be asserted by an action before the ordinary courts. A third party shall also be deemed to be liable for the purpose of enforcing the execution in a property managed by him, if he asserts that objects belonging to him are affected by the execution. The rights which prevent the sale shall be governed by civil law.(2) § § 769 and 770 of the Code of Civil Procedure are applicable to the cessation of enforcement and the abolition of enforcement measures.(3) The action shall be brought solely by the court in whose district enforcement is carried out. If the action against the agency of which the executing authority belongs and the debtor is directed against the debtor, they shall be contended. Non-official table of contents

§ 263 Enforcement against spouses or life partners

For enforcement against spouses or life partners, the Apply the provisions of § § 739, 740, 741, 743, 744a and 745 of the Code of Civil Procedure accordingly.

footnote

(+ + + § 263: For application see Art. 97 (1) (10) AOEG 1977 + + +) unofficial table of contents

§ 264 Enforcement against Nießbraucher

For enforcement in items subject to the use of a property, the provision of § 737 of the To apply the Code of Civil Procedure accordingly. Non-official table of contents

§ 265 Enforcement against heirs

For enforcement against heirs, the provisions of § § 1958, 1960 para. 3, § 1961 of the Civil Code as well as of § § 747, 748, 778, 779, 781 to 784 of the Code of Civil Procedure. Unofficial table of contents

§ 266 Other cases of limited liability

The provisions of § § 781 to 784 of the Code of Civil Procedure are applicable according to § In 1489 of the Civil Code, limited liability, the provision of § 781 of the Code of Civil Procedure is based on the limited liability according to § § 1480, 1504 and 2187 of the Civil Code.

Footnote

(+ + + § 266: refer to the application). Art. 97 § 11a AOEG 1977 + + +) Non-official table of contents

§ 267 enforcement proceedings against non-compliance Legal persons 'associations

In the case of non-legal persons' associations, which are taxable as such, an enforceable administrative act against the association of persons is sufficient for the purposes of enforcement in their assets. This applies accordingly to the assets and other taxable entities similar to that of a legal person.

2. Subsection
Breakdown of Total Debt

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§ 268 Principle

Are Total debtors, because they have, together with a tax on income or property tax, have been assessed, each of them may request that enforcement be limited in respect of those taxes to the amount of the amount which, in accordance with the provisions of Sections 269 to 278, is applicable to: of a division of taxes. Non-official table of contents

§ 269 Application

(1) The application is at the time the application is submitted for taxation on income or on the Assets in writing or declaring them to be written in writing.(2) The application may not be submitted at the earliest after the announcement of the service offer. After full repayment of the backward tax, the application is no longer admissible. The application shall contain all the information necessary for the distribution of the tax, provided that such information does not appear in the tax declaration. Non-official table of contents

§ 270 General allocation scale

The back tax is to be divided according to the ratio of the amounts that are Individual assessment in accordance with § 26a of the Income Tax Act and § § 271 to 276 would be obtained. In so doing, the actual and legal findings on the basis of the tax fixing at the time of the merger shall be decisive, except where the application of the rules on the individual assessment of derogations is applicable.

Footnote

(+ + + § 270: For the first application, see Art. 97 § 17e AOEG 1977 + + +) Non-official table of contents

§ 271 Distribution scale for the Wealth tax

The wealth tax is to be divided as follows:
1.
For the calculation of assets and the wealth tax of the individual debtors, subject to the derogations in points 2 and 3, shall be presumed to be governed by the provisions of the valuation law and the property tax law, as amended by the confer-ment of the total debtor .
2.
Economic assets of a spouse or partner who, in the course of the pooling of land and forestry assets, or as a The assets of the other spouse or life partner are treated as own agricultural or forestry assets or as their own operating assets.
3.
Debt, which is not in economic context with certain economic goods attributed to a total debtor, will be the same for each of the total debtors Dissent if a particular debtor cannot be determined.

Footnote

(+ + + § 271: For application see Art. 97 (1) (10) AOEG 1977 + + +) A non-official table of contents

§ 272 Distribution scale for advance payments

(1) The backward advance payments are to be divided into the ratio of the amounts that are in a separate the fixing of advance payments would be made. An application for the allocation of advance payments shall also be deemed to be a request for the distribution of the further advance payments due in the same assessment period and of any final payment. After the assessment has been carried out, a final allocation shall be made. The total tax less the amounts which have not been included in the distribution of advance payments shall be broken down. In so doing, the amounts paid by it to the total debtors shall be set off against the total debtor's sums. If there is an overpayment in relation to the allocation amount, the amount paid shall be reimbursed.(2) If the advance payments are not distributed until after the apportionment, the scale of the allocation applicable to the tax assessed shall be applied. Non-official table of contents

§ 273 Distribution scale for tax requests

(1) Performs the change of a tax fix or its rectification in accordance with section 129 on a tax re-payment, the repayable tax arising from the recovery shall be divided into the ratio of the surplus amounts resulting from a comparison of the adjusted individual assessments with the previous individual assessments. .(2) The distribution scale referred to in paragraph 1 shall not apply if the tax previously established is not yet satisfied.

footnote

(+ + + § 273 para. 1: For the first application, see: Art. 97 § 17e AOEG 1977 + + +) Non-official table of contents

§ 274 Special division scale

By way of derogation from § § 270 to 273, the backward tax can be based on one of the following Total debtors shall be divided into common proposed scales if the eradication is ensured. The Community proposal must be submitted in writing or declared to be written; it shall be signed by all the general debtors. unofficial table of contents

§ 275 (omitted)

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§ 276 Backward tax, initiation of enforcement

(1) If the application is filed before the imposition of enforcement with the financial authority, the tax due at the time of receipt of the application for a split-up request shall be .(2) Where the application is filed after the initiation of enforcement, the tax due at the time of the initiation of enforcement shall be divided up.(3) Tax deduction amounts and separately fixed advances shall be included in the allocation even if they have been paid prior to the lodging of the application.(4) The backward tax also includes sowing surcharges, interest rates and delay surcharges.(5) The execution shall be deemed to have been initiated in the form of the copy of the residue display.(6) Payments made in the cases referred to in paragraph 1 after application, in the cases referred to in paragraph 2 following the initiation of execution by a full debtor or which are to be included in the apportion pursuant to paragraph 3, shall be paid to the Creditors credited with or for which they have been credited. If there is an overpayment in relation to the allocation amount, the amount paid shall be reimbursed.

footnote

(+ + + § 276 para. 4: For application see § 9 para. 5 sentence 2 InfrAG + + +) unofficial table of contents

§ 277 Enforcement

As long as the application for restriction of enforcement is not ruled out, enforcement measures may only be carried out to the extent that: when this is necessary to secure the claim. Non-official table of contents

§ 278 Restriction of enforcement

(1) Enforcement may only be carried out in accordance with the conditions laid down in the individual Debtor amounts shall be carried out.(2) Where a debtor is paid, free of charge, to a debtor from a person with whom he or she is responsible, in or after the period of assessment for which there are still tax arrears, the consignee may, until the end of the tenth period, be entitled to The calendar year after the date of the grant of the grant shall be taken up in excess of the amount referred to in paragraph 1 up to the level of the mean value of that allowance for the tax. This does not apply to common occasional gifts. Non-official table of contents

§ 279 Form and content of the division modest

(1) The application for restriction of enforcement shall be subject to the introduction to make a uniform decision of enforcement by written communication (notice of division) to the parties concerned. However, a decision shall not be required if enforcement measures are not taken or enforcement measures already taken are repealed.(2) The apportion notification shall contain the amount of the pro rata tax on each of the full debtors; it shall be accompanied by an instruction which shall be admissible and within which time limit and by which authority it shall be entered. It should also include:
1.
the amount of the tax to be split,
2.
the time taken to calculate the backward tax,
3.
the height of the Tax bases attributed to each of the total debtors, if the total debtor's information has deviated,
4.
the amount of the total debtor's total debtor's Individual assessment (§ 270) on the individual total debtor tax,
5.
the amounts to be credited to the total debtor's share tax .

Footnote

(+ + + § 279 para. 2 sentence 2 no. 4: For the first time, see Art. 97 § 17e AOEG 1977 + + +) Non-official table of contents

§ 280 Change of division modest

(1) Except in the cases of § 129, the division notice can only be changed if
1.
it is subsequently known that the division is based on incorrect information and that the backward tax is not recovered in whole or in part as a result of incorrect allocation ,
2.
increases or decreases the backward tax by repealing or amending the tax fix or its correction in accordance with § 129.
(2) Termination of execution is no longer admissible a change in the division's notice or its correction according to § 129.

3. Subsection
Enforcement in movable assets

I.
General

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§ 281 Seizure

(1) Enforcement of the movable property shall be effected by consecrection.(2) The seizure shall not be extended further than is necessary to cover the amounts of funds to be paid and the costs of enforcement.(3) The seizure shall not be seizure if the utilization of the pfändable objects cannot be expected to result in an excess over the costs of enforcement. Non-official table of contents

§ 282 Effect of seizure

(1) The confession acquires the body to which the executing authority belongs. Pfandrecht on the manicured object.(2) In relation to other creditors, the lien shall grant it the same rights as a lien in the meaning of the Civil Code; it shall apply pledge and preferential rights which are not equal in the insolvency proceedings of this lien.(3) The plea founded by an earlier pledge shall be based on the right of the person who is justified by a subsequent pledge. Non-official table of contents

§ 283 Exclusion of warranty claims

If an item is sold on the grounds of the seizure, then the acquirer shall be because of a defect in the law or because of a defect of the object being sold, a claim to guarantee not to be guaranteed. Non-official table of contents

§ 284 Property information of the enforceable debtor

(1) The enforcement debtor must be the executing authority to request information on his assets for the execution of a claim in accordance with the following provisions if he does not comply with the claim within two weeks after the enforcement authority is informed of the request Obligation to pay the balance of property for payment has been requested. In addition, he has given his birth name, date of birth and place of birth. Where the indebted debtor is a legal person or an association of persons, he shall indicate his company, the number of the register in the commercial register and its registered office.(2) For the exchange of information, the executing debtor shall disclose all property belonging to him. In the case of claims, there are grounds and evidence to be called. In addition, the following shall be stated:
1.
the dismissive divestments of the enforcing debtor to a person close to him (§ 138 of the insolvency order), which he has made in the last two years before the date referred to in paragraph 7 and until the filing of the property;
2.
the gratuitous performance of the enforcing debtor who has made it in the last four years before the date of the date referred to in paragraph 7 and until the date of delivery of the property, unless they are based on common occasional gifts of low value.
Things that are clearly not subject to the seizure of seizure in accordance with § 811 (1) (1) and (2) of the Code of Civil Procedure do not need to be stated, because an exchange plight comes into consideration.(3) The debtor shall, on the basis of the protocol to the oath, reassure him that he has made correct and complete the information provided for in paragraphs 1 and 2 to the best of his knowledge and conscience. Before acceptance of the afficial insurance, the debtor shall be informed of the importance of the afficial insurance, in particular on the criminal-law consequences of incorrect or incomplete jealous insurance, lecturing.(4) A debtor who has issued the property information referred to in this provision or the property information referred to in § 802c of the Code of Civil Procedure within the last two years shall be obliged to recharge only if it is to be assumed that: have substantially changed his assets. The executing authority shall determine from its own authority whether, in the case of the central executing court in accordance with Section 802k (1) of the Code of Civil Procedure, a list of assets created on the basis of an asset information of the debtor has been established in the last two years has been deposited.(5) The executing authority in whose district the place of residence or the place of residence of the enforceable debtor is located shall be responsible for the acceptance of the property. If these conditions are not before the executing authority which carries out the execution, it may withdraw the property if the debtor is willing to deliver it.(6) The charge on the date of delivery of the property is to be delivered to the debtor himself; it may be linked to the time limit laid down in the first sentence of paragraph 1. The date on which the asset is to be delivered shall not be determined before the end of one month after the delivery of the cargo. An appeal against the arrangement of the levy of the property information does not have a suspensive effect. The executing debtor shall submit the documents required for the financial information in the date. On this and on his rights and obligations under paragraphs 2 and 3, on the consequences of an undue default or a breach of his obligations to provide information, and on the possibility of registration in the list of debtors in the event of a charge The asset information shall be the debtor of the executing debtor to the charge.(7) In the event of the transfer of the property, the executing authority shall draw up an electronic document containing the information required under paragraphs 1 and 2 (the list of assets). Such information shall be read out to the debtor before giving the assurance referred to in paragraph 3 or shall be reproduced on a screen for the purpose of viewing. It shall be given an expression on request. The executing authority shall deposit the asset list with the central enforcement court in accordance with Section 802k (1) of the Code of Civil Procedure. The form, recording and transfer of the asset have to comply with the requirements of the regulation in accordance with Section 802k (4) of the Code of Civil Procedure.(8) If, without sufficient excuse, the executing debtor has not appeared before the executing authority referred to in the first sentence of paragraph 5 without sufficient excuse, or he shall not be refusing to submit the Property information, the executing authority which carries out the execution may request the order of detention for the purpose of enforcing the levy. The District Court, in whose district the debtor has his residence or, in the absence of such a place of residence, in the district of which the debtor has been detained at the time of the time of the time of the time of the sentence of paragraph 1, shall be the competent authority responsible for the order. § § 802g to 802j of the Code of Civil Procedure are to be applied accordingly. The arrest of the enforcing debtor shall be carried out by a court enforcer. Section 292 of this Act applies accordingly. After the arrest of the enforceable debtor, the property information may be removed from the competent court enforcer in accordance with Section 802i of the Code of Civil Procedure if the seat of the enforcement authority referred to in paragraph 5 is not in the district of the court of jurisdiction of the court or if the removal of the property by the executing authority is not possible. The decision of the local court, which rejects the application by the executing authority to order the detention, is subject to the appeal according to § § 567 to 577 of the Code of Civil Procedure.(9) The executing authority may order the registration of the enforcing debtor in the list of debtors in accordance with Section 882h (1) of the Code of Civil Procedure if
1.
the enforcement debtor did not comply with his or her duty to deliver the property information,
2.
Enforcement according to the contents of the asset directory would obviously not be suitable to lead to a complete satisfaction of the claim, because of the , or on the basis of which the executing authority, subject to the time limit laid down in the first sentence of paragraph 1 and the blocking effect referred to in paragraph 4, could require an asset information, or
3.
The enforcement debtor does not fully satisfy the claim on the basis of which the property was requested within one month after the property has been handed out. The same shall apply where the executing authority, subject to the time limit laid down in the first sentence of paragraph 1 and the blocking effect referred to in paragraph 4, may require an asset information, provided that the debtor does not meet the requirement within one month after having been informed of the possibility of registration in the list of debtors.
The order of entry shall be briefly explained. It shall be awarded to the debtor. Section 882c (3) of the Code of Civil Procedure shall apply accordingly.(10) An appeal against the order of entry in accordance with paragraph 9 shall not have suspensive effect. After the expiration of one month since the delivery, the executing authority has the registration order to the central enforcement court pursuant to Section 882h (1) of the Code of Civil Procedure with the data referred to in § 882b (2) and (3) of the Code of Civil Procedure to be transmitted electronically. This does not apply if requests for the granting of a suspension of the enforcement of the application order pursuant to § 361 of this Act or § 69 of the Financial Court order are pending, which have the prospect of success.(11) If the registration is made in the list of debtors pursuant to Section 882h (1) of the Code of Civil Procedure, decisions relating to appeals by the enforceable debtor against the registration order by the executing authority or by the Court of the Central Enforcement Court in accordance with Section 882h (1) of the Code of Civil Procedure electronically. The form and transmission of the entry order in accordance with the first and second sentences of paragraph 10 and the decision in accordance with the first sentence have to comply with the provisions of the regulation in accordance with § 882h (3) of the Code of Civil Procedure.

II.
Enforcement in matters

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§ 285 full-education officers

(1) The enforcement authority shall Enforcement in movable property by law enforcement officers.(2) The enforcement officer shall be authorized to execute the execution by written or electronic order from the executing authority on behalf of the executing debtor and third party; the order shall be presented on request. Non-official table of contents

§ 286 Enforcement in matters

(1) Things that are in the custody of the enforceable debtor shall be subject to the Full-education officer by holding them in possession.(2) Other objects, such as money, valuables and securities, shall be held in the custody of the enforcer, if the satisfaction is not endangered thereby. If the goods remain in the custody of the enforcing debtor, the pledge shall only be effective if it is made visible by the application of seals or in any other way.(3) The law enforcement officer shall inform the debtor of the confession.(4) These provisions shall also apply to the seizure of property in the custody of a third party, which is ready to be handed out. Non-official table of contents

§ 287 Powers of the law enforcement officer

(1) The law enforcement officer is entitled to the residential and commercial premises, as well as the To search containers of the enforcing debtor, insofar as this requires the purpose of enforcement.(2) It shall be authorised to open closed doors and containers.(3) If he finds resistance, he can use force and seek support from police officers.(4) The residential and commercial premises of the enforcing debtor may be searched without the consent of the debtor only on the basis of a judicial order. This shall not apply if the collection of the order would jeopardise the success of the search. The court order in whose district the search is to be carried out shall be the jurisdiction of the judicial order of a search.(5) In the event that the executing debtor is willing to search for a search, or if an order has been issued against him pursuant to the first sentence of paragraph 4, or in accordance with the second sentence of paragraph 4, persons shall have the custody of the living or business premises of the Enforceable debtors have to tolerate the search. It is necessary to avoid undue hardship with regard to fellow depositors.(6) The order referred to in paragraph 4 shall be presented in the case of enforcement. Non-official table of contents

§ 288 Witness of Witnesses

If there is any resistance to an enforcement act, or if it is a resistance, the Enforcement in the residential or commercial premises of the enforceable debtor neither the enforceable debtor nor an adult member of the family, a adult permanent roommate, or a person employed in the debtor's debtor Person at present, the law enforcement officer has two adults or a community or police officer to be considered as witnesses. Non-official table of contents

§ 289 Time of enforcement

(1) At night time (§ 758a (4) sentence 2 of the Code of Civil Procedure), and on Sundays and state-approved public holidays may only be carried out with written or electronic permission of the executing authority.(2) The permission shall be presented at the request of the executing act. Non-official table of contents

§ 290 Requests and notices of the law enforcement officer

The requests and other communications that are to be made available to belong to the executing act, are to be issued orally by the law-enforcement officer and shall be completely included in the minutes; if they cannot be issued orally, the executing authority shall have the person to whom the invitation or Notification shall be sent to send a copy of the minutes. Non-official table of contents

§ 291 Niederschrift

(1) The law enforcement officer has to record a record of each enforcement act.(2) The transcript must contain:
1.
Location and time of recording,
2.
the object of the enforcement action under brief mentioning of the operations,
3.
the names of the Persons with whom the negotiations have been negotiated
4.
the signatures of the persons and the remark that after lecture or presentation for review and after approval
5.
The signature of the Enforcement Officer.
(3) If one of the requirements under paragraph 2 (4) cannot be satisfied, the reason for this is: .(4) The transcript may also be produced electronically. Paragraph 2 (4) and (5) and Article 87a (4) sentence 2 shall not apply. Non-official table of contents

§ 292 Use of the seizure

(1) The enforceable debtor can only depart the confession if he or she has the right to do so. Amount paid to the full-education official or proves that he has been granted a payment period or that the debt is to be paid.(2) Paragraph 1 shall apply accordingly where the debtor is presented with a decision giving rise to the inadmissibility of the seizure to be made or if he presents a postal or bank receipt which results in the debtor being owed the debt. Amount paid. Non-official table of contents

§ 293 Pfand and preferential rights of third parties

(1) The seizure of a thing may be a third party that does not possess the property , is not in conflict with the right of a deposit or preferential right of preferential treatment. He may, however, request satisfaction from the proceeds without regard to whether his claim is due or not.(2) The ordinary court in whose district has been paved exclusively shall be the sole competent court for a claim to satisfaction. If the action against the agency of which the executing authority belongs and the debtor is directed against the debtor, they shall be contended. Unofficial Table Of Contents

Article 294 Unseparated Fruit

(1) Fruits that are not yet separated from the ground can be paved as long as they are not have been taken into account by means of enforcement in the immovable property. They may not be paved earlier than one month before the normal period of maturity.(2) A creditor who has a right of satisfaction from the property may object to the pledge pursuant to Section 262 if it is not paved for a claim that proceeds in the case of execution in the property. Non-official table of contents

§ 295 Invocation of property

§ § 811 to 812 and 813 (1) to (3) of the Code of Civil Procedure and the restrictions and prohibitions, which are in accordance with other statutory provisions for the seizure of property, shall apply accordingly. The executing authority shall be replaced by the enforcement court. Non-official table of contents

§ 296 Recovery

(1) The paved property is publicly available on written order of the executing authority. to be increased. A public auction is
1.
the auction on the spot, or
2.
the publicly accessible auction on the Internet via the www.zoll-auktion.de platform.
The auction is usually done by the law enforcement officer. Section 292 shall apply accordingly.(2) In the event of a seizure of money, the withdrawal shall be deemed to be the payment of the enforceable debtor. Non-official table of contents

§ 297 Suspension of recovery

The executing authority may use the recovery of paved property under the order of Suspend payment periods temporarily if the recovery would be uncheap. Non-official table of contents

§ 298 Auctioning

(1) The paved things must not be auctioned before the end of a week since the day of the attachment , unless the enforceable debtor agrees with a previous auction or is required to avert the risk of appreciable reduction in value or disproportionate costs of prolonged storage to avoid.(2) The time and place of auctioning shall be made public, and the items to be auctioned shall be designated in general. At the request of the executing authority, a municipal staff member or a police officer shall have to attend the auction. The rates 1 and 2 shall not apply to an auction in accordance with section 296 (1), second sentence, point 2.(3) § 1239 (1) sentence 1 of the Civil Code applies accordingly; in the case of auctioning on the spot (Section 296 (1) sentence 2 (1)), Section 1239 (2) of the Civil Code shall also be applied accordingly. Non-official table of contents

§ 299 surcharge

(1) At the auction on the spot (section 296 (1), second sentence, point 1), the contract is to be awarded to the highest bidder precede a three-time call. In the case of an auction on the Internet (Section 296 (1), second sentence, point 2), the surcharge shall be granted to the person who, at the end of the auction, has made the highest bid, unless the auction is terminated prematurely; it shall be awarded by the surcharge. Notify me. Section 156 of the Civil Code applies accordingly.(2) The suspension of a subject matter shall be subject to payment only against payment. In the case of an auction on the Internet, the proposed item may also be handed out if the payment is credited to the account of the financial authority. If the awarded cause is sent, the handover shall be deemed to have been effected with the handover to the person designated for the execution of the consignment.(3) If the highest bidder does not have to pay for the payment of the purchase price at the time specified in the auctioning conditions or in the absence of such a provision before the end of the auctioning date, the case shall be: otherwise auctioned. The highest bidder shall not be admitted to another bid; he shall be liable for the failure, he shall have no claim on the multi-proceeds.(4) If the surcharge is granted to the creditor, the creditor shall be exempted from the obligation to pay as much as the proceeds shall be used for his satisfaction after deduction of the costs of enforcement. To the extent that the creditor is exempt from the obligation to pay, the amount shall be deemed to have been paid by the debtor to the creditor. Non-official table of contents

§ 300 Minimum bid

(1) The surcharge may only be placed on a bid that has at least half of the ordinary Sales value of the item reached (minimum bid). The usual sales value and the minimum bid shall be announced at the time of delivery.(2) If the surcharge is not granted, because a bid which has reached the minimum bid has not been made, the pledge shall remain. The executing authority may at any time determine a new auctioning date or order another use of the manicured items according to § 305. Where the other recovery is ordered, paragraph 1 shall apply mutatily.(3) Gold and silver items shall not be added under their gold or silver value either. If a bid is not made, the goods may be sold out of hand at the order of the executing authority. The selling price shall not be less than the gold or silver value and half of the normal sales value. Non-official table of contents

§ 301 Auctioning cessation

(1) The auctioning is set as soon as the proceeds to cover the amounts to be recovered, including the cost of enforcement.(2) The reception of the proceeds by the auctising official shall be deemed to be the payment of the enforceable debtor, unless the proceeds are deposited (Section 308 (4)). In the case of an auction on the Internet, payment within the meaning of the first sentence shall also apply to the receipt of the proceeds on the account of the financial authority. Non-official table of contents

§ 302 Securities

Pinned securities that have a stock exchange or market price are available at the daily exchange rate from the free hand ; other securities must be increased in accordance with the general rules. Non-official table of contents

§ 303 Name document

If a coldded security is on a name, the enforcement authority shall be entitled to: Enrolment on the name of the purchaser or, where the holder's paper has been rewritten, the reconversion into a holder's paper and the necessary explanations in place of the enforceable debtor , Non-official table of contents

§ 304 Auctioning of unseparated fruits

Pinned fruits not yet separated from the ground may not be used until after the Ready to be auctioned. The law enforcement officer has to have them picked up if he does not auction them before the separation. Non-official table of contents

§ 305 Special utilization

At the request of the enforceable debtor or for special reasons of expediency, the Enforcement authority shall order that a manicured thing be to be used in any other way or in a place other than that defined in the preceding paragraphs, or to be increased by a person other than the full-education officer. Non-official table of contents

§ 306 Enforcement in spare parts of aircraft

(1) For enforcement in spare parts, to which a In accordance with § 71 of the Law on the Rights of Aircraft, the law on the rights of aircraft shall apply to an aircraft; the law on the rights of aircraft shall apply; the law enforcement officer shall be replaced by the court enforcer.(2) Paragraph 1 shall apply to enforcement in spare parts to which the right to a foreign aircraft extends, with the proviso that the provisions of Section 106 (1) (2) and (4) of the Law on the Rights of Aircraft shall be enforced shall be considered. Non-official table of contents

§ 307 Connection catch

(1) For the seizure of already well-tended items, it is sufficient to include the items to be included in the minutes. Declaration by the law enforcement officer that he/she shall pave the case for the claim to be recorded. The indebted debtor shall be notified of the further seizure.(2) Where the first seizure is for another executing authority or by a court enforcer, a copy of the minutes shall be sent to this enforcement authority or to the court enforcer. The same duty has a court enforcer who pits a thing that is already paved on behalf of an enforcement agency. Non-tampering table of contents

§ 308 Recovery with multiple seizure

(1) The same thing is repeated several times by full-education officers or by Law enforcement officers and court enforceable officers shall be responsible for auctioning exclusively the first pledge.(2) A creditor shall be auctioned off, so that the creditor shall be auctioned for all the creditors involved.(3) The proceeds shall be distributed in accordance with the order of the pleadings or after deviating the agreement of the creditors involved.(4) The proceeds are not sufficient to cover the claims and a creditor for which the second or a subsequent seizure has been made requires a different distribution without the consent of the other creditors involved than according to the order of the Seizations, the facts of the case shall be reported under the deposit of the proceeds to the District Court, in the district of which the district is paved. The display shall be accompanied by the documents relating to the procedure. § § 873 to 882 of the Code of Civil Procedure shall apply to the distribution procedure.(5) Where a different creditor is seized at the same time, the provisions of paragraphs 2 to 4 shall apply with the proviso that the proceeds shall be distributed in accordance with the ratio of the claims.

III.
Enforcement in claims and other property rights

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§ 309 Pfändung of a monetary claim

(1) If a monetary claim is to be paved, the executing authority shall in writing prohibit the third party debtor from paying the debtor to the debtor and in writing to the enforceable debtor that he/she shall be available to the debtor in writing. Request, in particular its confiscation, to be included (pledge of confession). The electronic form is excluded.(2) The seizure shall be effected if the pledge is delivered to the third party debtor. The pledge to be sent to the third party debtor shall only be the sum of the amount of the sum to be paid, without specifying the tax cards and the periods for which it is due. The service shall be notified to the debtor.(3) In the event of a deposit of the credit of an account of the enforceable debtor at a credit institution, § § 833a and 850l of the Code of Civil Procedure shall apply accordingly. § 850l of the Code of Civil Procedure shall apply with the proviso that applications must be submitted to the executing court in accordance with Section 828 (2) of the Code of Civil Procedure. unofficial table of contents

§ 310 Pfändung of a mortgage-backed claim

(1) To confront a claim for which there is a mortgage, is required in addition to the order for the issuing of the mortgage briefs to the enforcement authority. The handover shall be deemed to have been carried out if the law enforcement officer takes away the letter. If the issuing of the mortgage briefs is excluded, the seizure shall be entered in the land register; the registration shall be effected on the basis of the order for the consignment at the request of the executing authority.(2) If the order of attachment is delivered to the third party debtor prior to the transfer of the mortgage briefs or the registration of the seizure, the seizure shall be deemed to have been effected with the delivery as effected.(3) These provisions shall not apply to the extent to which claims are paved to the services referred to in Section 1159 of the Civil Code. The same applies to a backup mortgage in the case of § 1187 of the Civil Code from the pledge of the main claim. Non-official table of contents

§ 311 Seizure of a claim secured by a ship's mortgage or a registration order on an aircraft

(1) A claim for which there is a ship's mortgage must be entered in the register of ships or the shipbuilder's register.(2) The seizure of a claim for which there is a right of registration on an aircraft shall be subject to registration in the Register of Pfandrights in Aircraft.(3) The confession referred to in paragraphs 1 and 2 shall be registered on the basis of the order of confession at the request of the executing authority. Section 310 (2) shall apply accordingly.(4) Paragraphs 1 to 3 shall not apply in so far as they are concerned with the seizure of rights to those referred to in § 53 of the Law on Rights of Registered Ships and Shipyards and to those referred to in § 53 of the Law on the Rights of Aircraft Services. The same shall apply if, in the case of a ship's mortgage, the principal claim is paved for a claim arising from a debt description to the proprietor, from a change or from another document transferable by Indossament.(5) § 106 (1) (3) and (5) of the Act on the Rights of Air Vehicles applies to the seizure of claims for which a right exists on a foreign aircraft. Non-official table of contents

§ 312 Consecting a claim from indossable papers

requests from bills of exchange and other papers that are made by Indossment can be transferred, by the fact that the law enforcement officer takes possession of the papers. Non-official table of contents

§ 313 Pfändung Continuing Betrains

(1) The lien that is due to the attachment of a salary claim or a similar , it shall also cover the amounts due at a later date.(2) The seizure of a service income shall also apply to the income which the executing debtor has to obtain in the event of a transfer to another office, transfer of a new office or a salary increase. This does not apply when the Dienstherrn is changed.(3) If the employment or service relationship is new and if the debtor and third party debtor is new within nine months, the pledge shall extend to the requirement of the new working or service relationship. Non-official table of contents

§ 314 confiscation order

(1) The enforcement authority orders the confiscation of the pledged claim. Section 309 (2) shall apply accordingly.(2) The order of confisation can be linked to the order of the confession.(3) Where the confiscation of a credit institution of a debtor who is a natural person is ordered at a financial institution, the second sentence of Article 835 (3) and the fourth paragraph of the Code of Civil Procedure shall apply mutas to that.(4) Where the confiscation of a paved, non-recurring remuneration of a debtor who is a natural person, is paid for works or services rendered personal or other income which is not a working wage, , Section 835 (5) of the Code of Civil Procedure shall apply accordingly. A non-official table of contents

§ 315 Impact of the confistion order

(1) The confistion order replaces the formal declarations of the Enforceable debtors, of which the right to confiscation depends on the civil law. It shall also be sufficient in the case of a claim for which there is a mortgage, a ship's mortgage, or a right of registration on an aircraft. For the benefit of the third party debtor, a confiscation order which has been wrongly received shall be deemed to be lawful for the debtor, until such time as it is revoked and the third party debtor is informed thereof.(2) The executing debtor shall be obliged to provide the information necessary for the assertion of the claim and to issue the documents which exist on the claim. If the executing debtor does not provide the information, he shall, at the request of the executing authority, be obliged to give it to the minutes and to insure his or her information in lieu of the oath. The executing authority may alter the affidavit of the situation of the matter accordingly. § 284 (5), (6) and (8) shall apply mutatily. The executing authority can have the documents taken away by the law enforcement officer or force them to be published in accordance with § § 328 to 335.(3) If the documents are not found, the executing debtor shall, at the request of the executing authority, on the basis of the protocol to the oath instead of insure that he does not possess the documents, nor know where they are. The third and fourth sentences of paragraph 2 shall apply accordingly.(4) If a third party has the certificate, the executing authority may also invoke the claim of the enforcing debtor on the issue of the publication. Non-official table of contents

§ 316 Declaration obligation of the third party debtor

(1) At the request of the executing authority, the third party debtor has within two weeks, from the delivery of the pledge, to be explained:
1.
whether and to what extent the claim to be well-founded and ready to be paid,
2.
whether and what claims other persons apply to the claim,
3.
whether and because of what claims the claim has already been paved for other creditors;
4.
whether within the last twelve months in respect of the account whose assets have been paved, according to § 850l of the Code of Civil Procedure, the inability of the credit institution to be ordered, and
5.
whether the account whose credit has been paved is a seizette protection account within the meaning of Section 850k (7) of the Code of Civil Procedure.
The statement of the Third-party debtors to point 1 shall not be regarded as an acknowledgement of school.(2) The request for the submission of this declaration may be included in the order for the pledge. The third party debtor shall be liable to the executing authority for the damage resulting from the non-performance of his obligation. It may be stopped for issuing the declaration by a penalty payment; § 334 is not applicable.(3) § § 841 to 843 of the Code of Civil Procedure shall apply. Non-official table of contents

§ 317 Other type of recovery

If the claim is due to or is difficult to confuse, or if it is difficult to collect, it may be Order the enforcement authority to use it in a different way; Section 315 (1) shall apply accordingly. The debtor is to be heard beforehand, unless an announcement outside the scope of the law or a public notice is required. Non-official table of contents

§ 318 Claims for publication or performance of things

(1) For enforcement in claims to be published or not. Performance of goods shall be subject to the following provisions in addition to § § 309 to 317.(2) In the case of the seizure of a claim relating to a movable property, the executing authority shall order that the matter be handed out to the full-education official. The thing is going to be used as a groomed thing.(3) In the event of a claim relating to an immovable property, the executing authority shall order the matter to be issued to a trustee appointed by the District Court of the Occupied Matter at the request of the Enforcement Authority. Should the right to transfer of property be addressed, the trustee shall be set up as the representative of the enforceable debtor. With the transfer of ownership to the enforceable debtor, the body to which the enforcement authority belongs acquires a backup mortgage for the claim. The trustee has to approve the registration of the backup mortgage. Enforcement of the issue shall be carried out in accordance with the rules on enforcement in immovable property.(4) Paragraph 3 shall apply mutagenely if the claim is a ship registered in the Register of Ships, a ship-building or floating dock which is registered in the ship-building register or may be entered in that register or concerns an aircraft; which is registered in the aircraft roll or, after being deleted in the aircraft, is still in the register for the rights of the deposit of aircraft.(5) The trustee shall be granted compensation upon request. The compensation shall not exceed the remuneration to be fixed in accordance with the compulsory administrative order *).
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*) Must be correct: "Forced Management Regulation" Unofficial table of contents

§ 319 Invocation of receivables

Restrictions and prohibitions, which are in accordance with § § 850 to 852 of the Code of Civil Procedure and other legal provisions for the seizure of claims and claims, shall apply mutatis mutandis. unofficial table of contents

§ 320 Multiple pledge of a claim

(1) Is a request by more than one enforcement authority or by a The executing authority and a court are subject to the application of § § 853 to 856 of the Code of Civil Procedure and Section 99 (1) sentence 1 of the Law on the Rights of Aircraft.(2) If a local court, which would have jurisdiction in accordance with Articles 853 and 854 of the Code of Civil Procedure, is to be deposited with the district court in whose district the executing authority has its registered office, whose order of attachment to the third party debtor is first has been delivered. Non-official table of contents

§ 321 Enforcement in other property rights

(1) For enforcement in other property rights not subject to of the immovable property shall be subject to the provisions of the preceding provisions.(2) If there is no third party debtor, the seizure shall be effected if the executing debtor is served the bid to abstain from any disposition of the right.(3) An inalienable right, if nothing else is determined, shall be conserved in so far as the exercise may be left to another.(4) The enforcement authority may, in the case of enforcement in inalienable rights, whose exercise may be left to another, issue special orders, in particular in the case of enforcement in the rights of use, order an administration; in this case shall be effected by handing over the item to be used to the liquidator, provided that it has not been effected by the delivery of the pledge.(5) Where the sale of the right is admissible, the executing authority may order the divestiment.(6) The provisions relating to enforcement shall apply to the execution of a mortgage in order to be carried out in a reallast, a basic debt or a pension debt.(7) § § 858 to 863 of the Code of Civil Procedure shall apply mutaficily.

4. Subsection
Enforcement in immovable property

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§ 322 Procedure

(1) Enforcement in the case of immovable property, in addition to the land, the authorizations for which the provisions relating to land are applicable shall be subject to the vessels registered in the register of ships, to the shipbuilding and swimming docks, to the ships registered in the register of ships, The ship's register of ships is registered or may be entered in this register, as well as the aircraft registered in the aircraft or, after deletion in the aircraft, still in the register for the rights of the pledge. Aircraft are registered. Enforcement shall be subject to the rules applicable to enforcement of the law, in particular § § 864 to 871 of the Code of Civil Procedure and the Law on Forced auction and compulsory administration. However, in the event of an execution and suspension of the enforcement, a security mortgage, which is entered in the course of the enforcement of the law, only goes to the owner in accordance with Section 868 of the Code of Civil Procedure, and shall issue a mortgage or a right of registration on the part of the owner. an aircraft, however, only in accordance with Section 870a (3) of the Code of Civil Procedure and Section 99 (1) of the Law on the Rights of Aircraft, if at the same time the cancellation of the enforcement measure is ordered.(2) For enforcement in foreign ships, § 171 of the law on forced auction and forced administration, for the enforcement in foreign aircraft § 106 para. 1, 2 of the law on rights to aircraft, as well as the § § § § § § § § § § § § § § § § § § § § § § § § § § § 171h to 171n of the law on forced auction and forced administration.(3) The creditor's requests for execution in the immovable property shall be the executing authority. In this connection, it must confirm that the legal requirements for enforcement are available. These questions are not subject to the judgment of the Enforcement Court or the Basic Buchamp. Applications for the registration of a backup mortgage, a ship's mortgage or a right of registration on an aircraft are requests within the meaning of § 38 of the Basic Book Order and § 45 of the ship's registry order.(4) Forced auction and compulsory administration shall only apply for the enforcement authority if it is established that the amount of the money cannot be recovered by execution in the movable property.(5) Insofar as the claim to be enforced in accordance with Section 10 (1) (3) of the Law on Forced Auction And The Compulsory Administration is the right to the right of the property in the rank, a backup mortgage under the suspensive condition can be placed in the land register that the prerox is forgiven away. Non-official table of contents

§ 323 Enforcement against the legal successor

According to § 322, a backup mortgage, a ship's mortgage, or a In the case of a right of registration on an aircraft, the forced auction of such right shall only be subject to a notice of entitlement if a change of ownership has occurred after the registration of that right. Sentence 1 shall apply mutatily to the compulsory administration from a backup mortgage registered in accordance with § 322.

5. Subsection
Arrest

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§ 324 Dinger Arrest

(1) To secure the enforcement of Monetary claims under sections 249 to 323 may order the financial authority responsible for the tax establishment to place the Arrest in the movable or immovable property if it is to be feared that otherwise the recovery will be foiled or substantially impeded. . It may also order the Arrest if the claim is not yet numerically fixed or if it is conditional or adamant. In the locking arrangement, a sum of money shall be determined, upon the deposit of which the execution of the arrest is inhibited and the full arrest of the arrest is to be cancelled.(2) The locking arrangement shall be provided. It must be justified and signed by the staff who is to be arranged. The electronic form is excluded.(3) The enforcement of the arrest order shall be inadmissible if a month has elapsed since the date on which the order has been signed. Enforcement shall also be permitted before being delivered to the debtor debtor, but it shall be without effect if the service is not effected within one week of the date of enforcement and within one month since the date of signature. In the case of delivery abroad and public delivery, Section 169 (1) sentence 3 shall apply accordingly. § § 930 to 932 of the Code of Civil Procedure, as well as § 99 (2) and § 106 (1), (3) and (5) of the Law on the Rights of Aircraft, are applicable to the enforcement of the arrest; to the Arrest Court and to the Enforcement court shall enter the enforcement authority, to the place of the court enforcer of the law enforcement officers. Where reference is made to the provisions relating to the seizure, the relevant provisions of this Act shall apply. Unofficial table of contents

§ 325 Waiver of the dingy arrest

The arrest order is to be lifted if circumstances are known in accordance with the law which are no longer justifiable to the arrest warrant. Non-official table of contents

§ 326 Personal security arrest

(1) At the request of the tax authority, the tax authority may not Order the District Court to order a personal security arrest if it is required in order to ensure that the person liable for his or her property is to be put into the custody of the person liable for the security. The competent authority is the district court in whose district the financial authority has its registered office or where the subject is located.(2) In the application, the financial authority responsible for the determination of the tax shall state the claim by type and amount as well as the facts which result in the ground of the Arrest.(3) § 128 (4) and § § 922 to 925, 927, 929, 933, 934 (1), (3) and (4) of the Code of Civil Procedure shall apply mutaly to the arrangement, enforcement and cancellation of the personal security arrests. § 802j (2) of the Code of Civil Procedure is not applicable.(4) The provisions of the Code of Civil Procedure shall apply to deliveries.

6. Subsection
Recovery of collateral

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§ 327 Recovery of collateral

Monetary claims which are enforceable in the administrative procedure (Section 251), which are not fulfilled in the event of due maturity, can satisfy the executing authority from the collateral which it has obtained in order to secure these claims. The securities shall be used in accordance with the provisions of this section. The recovery shall not take place until the indepth debtor has disclosed the exploitation intent and has elapsed since the announcement of at least one week.

Third Section
Enforcement Other benefits than money requirements

1. Subsection
Enforcement for actions, dulsions, or omissions

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§ 328 Forced

(1) An administrative act which is aimed at the taking of an act or on an act or omission or omission may be enforced by means of coercive means (penalty payment, substitute taking, direct compulsion). § 336 shall apply to the enforcement of collateral. The executing authority shall be the authority which has adopted the administrative act.(2) It is necessary to determine the coercive means by which the subject and the general public are least affected. The coercive means must be proportionate to its purpose. Non-official table of contents

§ 329 Forced money

The individual penalty payment may not exceed 25,000 euros.

Footnote

(+ + + § 329: See the application). Art. 97 § 17d AOEG 1977 + + +) Non-official table of contents

§ 330 Replacement of replacement

becomes the obligation to carry out an act, the acceptance of which is carried out by , the enforcement authority may appoint another person to carry out the act at the expense of the person who is liable to pay for the act. Non-official table of contents

Section 331 Direct force

Do not target or impart the penalty payment or are untunable, so the financial authority compel the person to act, to compel or to dismiss the act, or to carry out the act itself. Non-official table of contents

§ 332 Threat of coercive means

(1) Forced funds must be threatened in writing. If it is necessary to ensure that the administrative act to be implemented is thereby foiled, it is sufficient to threaten the coercive means orally or in a manner which is due to the situation. A reasonable time limit shall be determined for the fulfilment of the obligation.(2) The threat may be associated with the administrative act by which the act, culpation or omission shall be abandoned. It must refer to a particular constraint and must be separated for each individual obligation. Forcibly money is to be threatened at a certain level.(3) A new threat of the same obligation shall not be allowed until the compulsory means initially threatened is unsuccessful. Where a person is required to pay a dent or ominy, the compulsory means may be threatened in any event of the infringement.(4) If the action is to be carried out by means of a replacement, the amount of the cost shall be provisionally fixed in the threat of cost. Non-official table of contents

§ 333 Redetermination of coercive means

If the obligation is not made within the time limit specified in the threat, the obligation shall not be If the person fulfils the obligation, the financial authority shall determine the amount of the compulsory means. Non-official table of contents

§ 334 Replacement force

(1) If a penalty fixed against a natural person is immaterial, the amount of the periodic penalty payment shall not be Order the District Court, at the request of the financial authority, after hearing the person who is subject to the obligation to replace the person, order if the penalty has been referred to it. If the district court orders a substitute detention order, it has to issue an arrest warrant in which the applicant authority, the person liable for the arrest and the reason for the arrest are to be designated.(2) The Local Court shall decide by decision at the discretion of the court. The local court, in whose district the person is domicated or in the absence of a residence, has his habitual residence in the district court. The decision of the local court is subject to the complaint in accordance with § § 567 to 577 of the Code of Civil Procedure.(3) The replacement shall be at least one day, not more than two weeks. The enforcement of the detention order is governed by § 802g para. 2 and § 802h of the Code of Civil Procedure and § § 171 to 175 of the Penal Code Act.(4) If the right to the penalty payment is statute-barred, the detention shall not be enforced. Non-official table of contents

§ 335 Termination of the compulsory procedure

If the obligation is fulfilled after the determination of the compulsive means, the Set to complete.

2. Subsection
Enforcement of collateral

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§ 336 Enforcement of collateral

(1) The financial authority may maintain appropriate collateral in order to ensure the performance of collateral.(2) The enforcement of security must be preceded by a written threat. § § 262 to 323 are to be applied accordingly.

Fourth Section
Costs

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§ 337 Costs of Enforcement

(1) Costs (fees and expenses) are levied in the enforcement proceedings. The debtor of these costs shall be the debtor.(2) No costs shall be charged for the payment procedure. Non-official table of contents

§ 338 Fees of Fees

In the enforcement procedure, payment (§ 339), withdrawal fees (§ 340) and Recovery fees (§ 341). Non-official table of contents

§ 339 Pfändungsfee

(1) The pledge fee is levied for the seizure of movable property, of animals, of animals, Fruits that are not yet separated from the ground, from claims and other assets.(2) The fee arises:
1.
as soon as the full-education officer takes steps to execute the Enforcement order,
2.
with the delivery of the order by which a claim or other asset is to be paved.
(3) The fee is 26 Euro.(4) The fee is also levied if
1.
wasted the pledge by payment to the full-education officer
2.
Payment is otherwise made after the full-education officer has gone on the spot,
3.
a pawn attempt has been unsuccessful because painstable items have not been found, or
4.
The pledge in the cases of § 281 (3) of this Act as well as § § 812 and 851b (1) of the Code of Civil Procedure is not required.
If the consecration is turned away in another way, No fee is charged. Non-official table of contents

§ 340 Withdrawal Fee

(1) The removal fee will be charged for the removal of movable property, including documents in the cases § § 310, 315 (2) sentence 5, § § 318, 321, 331 and 336. This shall also apply where the executing debtor voluntarily makes a contribution to the enforcement officers who are to be enforced.(2) § 339 para. 2 No. 1 shall apply accordingly.(3) The amount of the withdrawal fee is 26 Euro. The fee shall also be charged if the items referred to in paragraph 1 are not to be found.(4) (omitted) unofficial table of contents

§ 341 Verwertungsfee

(1) The recovery fee will be for the auctioning and other utilization of Objects collected.(2) The fee shall arise as soon as the law enforcement officer or another representative has taken steps to carry out the recovery order.(3) The fee is 52 Euro.(4) If the recovery is wasted (§ 296 para. 1 sentence 4), a fee of 26 euros shall be charged. Non-official table of contents

§ 342 majority of debtors

(1) If the debtor is executed against several debtors, the fees are payable, even if the Law enforcement officers shall, on the same occasion, carry out a number of acts of enforcement by each of the debtors of enforcement.(2) If the total debt is carried out against the total debtor on the same occasion, the charges, removal and cancellation fees shall be charged only once. The persons referred to in the first sentence shall owe the fees as a total debtor. unofficial table of contents

§ 343

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§ 344 Outs

(1) Charges are raised:
1.
Write-outs for Non-official copies of copies to be issued or sent by fax, irrespective of the way in which they are produced
a)
for the first 50 Pages per page 0,50 Euro,
b)
for each additional page 0.15 Euro,
c)
for the first 50 Pages in color per page 1.00 Euro,
d)
for each additional page in color 0,30 Euro.
Will be left to electronically saved files instead of copies, the outlays amount to 1.50 euros per file. A maximum of 5 euros shall be charged for the documents transferred in one operation or transferred to a data carrier in one work cycle. Where, for the purpose of the transfer of electronically stored files, documents have previously been transferred to the electronic form on request from the paper form, the flat rate for writing equipment in accordance with the second sentence shall be no less than the lump sum in the case of: 1.
2.
charges for postal and telecommunications services, excluding charges for telephone services in the place of the country, and Close range,
3.
Charges for delivery by the post with delivery certificate; delivered by the authority (§ 5 of the Administrative Appointing Act), so will be 7.50 Euro,
4.
Cost generated by public notice,
5.
to the Opening of doors and containers, as well as amounts to be paid to the persons to be used for the search of enforcement debtors,
6.
Cost of transport, Custody and supervision of paved goods, costs for the maintenance of paved fruit and costs for the safekeeping, feeding, caring and transport of paved animals,
7.
The amounts involved in the corresponding application of the Justice and Compensation Act to respondents and experts (§ 107) as well as amounts to trustees (§ 318 para. 5) is to be paid,
7a.
Cost charged by a credit institution because a check of the enforcing debtor has not been redeemed,
7b.
Cost of rewriting a name that is denominated in a name or for re-establishing an owner's paper,
8.
other amounts to be paid to third parties on the basis of enforcement measures, in particular amounts used in the case of the replacement or in the case of direct coercion to agents and to Aid workers are paid, and other costs incurred by the execution of the direct coercion or application of the substitute incommunicado.
(2) Taxes which the financial authority owes on the basis of enforcement measures shall be deemed to be outlays. collect.(3) Where goods or animals which have been paved with a number of enforceable debtors are collected and recovered in a uniform procedure, the outlays resulting from this procedure shall be applied to the executing debtors involved. distributed. The particular circumstances of the individual case, in particular the value, scope and weight of the objects, must be taken into consideration. Non-official table of contents

§ 345 Travel expenses and expenses allowances

In the enforcement procedure, the travel expenses of the full-education official and Deposits which are subject to payment of compensation shall not be reimbursed by the indemnity debtor. Unofficial table of contents

§ 346 Inaccurate material handling, time-limit

(1) costs that did not arise if the item was properly handled would be not to be raised.(2) The time limit for the approach of costs and for the repeal and amendment of the cost rate shall be one year. It shall begin at the end of the calendar year in which the costs have been incurred. A request for cancellation or modification submitted before the expiry of the deadline may also be complied with after the deadline.

Seventh part
Non-judicial redress procedure

First Section
Admissibility

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§ 347 Statehiority of the Objection

(1) Against administrative file
1.
in tax matters to which this law applies ,
2.
in proceedings for the enforcement of administrative acts in matters other than those referred to in paragraph 1, in so far as the administrative acts are carried out by Federal financial authorities or state financial authorities are to be completed in accordance with the provisions of this law,
3.
in public service and professional law Matters to which this Act applies in accordance with Section 164a of the Tax Consultation Act,
4.
in other matters managed by the financial authorities, to the extent that: the provisions concerning out-of-court remedies have been or will be declared to be applicable by law,
shall be the right to appeal. The objection shall also be admissible if it is claimed that, in the matters referred to in the first sentence, a request for the adoption of an administrative act, lodged by the opposition leader, shall be adopted without notification of a sufficient reason within the a reasonable period of time has not been decided objectively.(2) Tax matters shall be all matters relating to the management of charges, including duty-free duties, or to matters relating to the application of the rules of taxation by the financial authorities, including those relating to: Measures taken by the federal financial authorities to comply with the prohibitions and restrictions on the movement of goods across the border; the matters relating to the management of financial monopolies are the same as those of tax matters.(3) The provisions of the Seventh Part shall not apply to the criminal and penal procedure. Non-official table of contents

§ 348 Exclusion of opposition

The objection is not statthful
1.
against opposition decisions (§ 367),
2.
in case of non-decision on an objection,
3.
against administrative file of the top financial authorities of the Federal and state governments, except when a law prescries the opposition procedure,
4.
against decisions in matters of the second and sixth sections of the Second part of the Tax Consultation Act,
5.
(omitted)
6.
in the cases of § 172 Para. 3.
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§ 349

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§ 350 Beschwer

has the power to appeal, is only who claims to be complained of by an administrative act or his omission. unofficial table of contents

§ 351 binding effect of other administrative acts

(1) administrative acts that change incontestable administrative acts can only be shall be attacked in so far as the amendment is sufficient, unless the provisions relating to the repeal and amendment of administrative acts result in otherwise.(2) Decisions in a fundamental decision (§ 171 para. 10) can only be attacked by challenging this shedding, not also by challenging the follow-up. Non-official table of contents

§ 352 Opposition to the single statement

(1) On the basis of a uniform and separate statement Determination of tax bases can appeal:
1.
to represent profession Managing directors or, if they do not exist, the opposition representative within the meaning of paragraph 2;
2.
if persons referred to in point 1 do not exist, each Shareholders, members of the general public or persons entitled to participate in the event of the notice of arrest or would have been issued;
3.
even if persons are present in accordance with point 1. members, shareholders, members of the community or persons entitled to participate, against which the notice of determination has been or should have been issued;
4.
as far as this is concerned who is involved in the amount identified and how it is distributed among the various parties involved, each person who is affected by the findings;
5.
as far as a question is concerned personally, anyone who is affected by the findings on the question.
(2) Paragraph 1 No. 1 is the joint receiving agent within the meaning of Section 183 (1) sentence 1 or the first sentence of Article 6 (1) of the Regulation on the separate determination of the tax bases in accordance with Section 180 (2) of the German Tax Code of 19. December 1986 (BGBl. 2663). If the parties to the arrest have not appointed a joint receiving agent, the opposition shall be entitled to appeal within the meaning of paragraph 1 (1) of the second sentence of Article 183 (1) or (3) to (5) pursuant to § 183 (1) sentence 3 to 5 or to the third sentence of Article 6 (1) the Regulation on the separate determination of the tax bases referred to in Article 180 (2) of the Tax Code by a receiving agent designated by the financial authority; this shall not apply to the parties involved in the determination of the financial authority of the financial authority of the The right of appeal of the receiving agent shall be contrary to the right of opposition. Sentences 1 and 2 shall apply only if the parties concerned have been informed of the power of opposition of the receiving agent in the declaration of arrest or in the invitation to appoint a receiving agent. Non-tampering table of contents

§ 353 Appeal power of the successor to the legal successor

A notice of determination, a basic tax assessment, or a notice of notice The legal successor can only be relocated within the scope of the legal successor (Section 182 (2), Section 184 (1) sentence 4, § § 185 and 190), in order to grant a decision on the basis of a basic tax amount in relation to the successor to the legal successor without the person being informed of the legal successor. the right of appeal shall be lodged by the right-of-law ruling. Non-official table of contents

§ 354 Opposition waiver

(1) The administrative act may be waived if an objection has been made. The waiver may also be made when a tax declaration is issued in the event that the tax is not fixed by way of derogation from the tax declaration. The waiver shall not be allowed to appeal.(1a) In so far as tax bases can be of significance for an understanding or arbitration procedure in accordance with a contract within the meaning of § 2, it is possible to dispense with the filing of an objection in this respect. The tax base on which the waiver is to be based is to be described in detail.(2) The waiver shall be declared in writing or in writing to the competent financial authority; it shall not contain any further declarations. If the invalidity of the waiver is subsequently asserted, § 110 para. 3 shall apply.

Second Section
Proceeds of Procedure

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§ 355 opposition period

(1) The appeal under § 347 (1) sentence 1 is to be filed within one month of the announcement of the administrative act. An objection to a tax declaration shall be filed within one month after receipt of the tax declaration to the financial authority, in the cases of § 168 sentence 2 within one month of the announcement of the consent.(2) The objection pursuant to § 347 (1) sentence 2 shall be indefinite. A non-official table of contents

§ 356 Appeal for appeal

(1) An administrative act shall be given in writing or by electronic means, the period for which shall be set out in Appeal only if the person concerned has been informed of the objection and the financial authority in which he is to be registered, whose seat and the time limit to be observed has been given in the form used for the administrative act.(2) If the instruction is not or improperly given, the filing of the opposition shall be admissible only within one year of the announcement of the administrative act, unless the deposit is made before the end of the annual period following force majeure. was impossible or was informed in writing or electronically that an objection had not been given. Section 110 (2) shall apply in the case of force majeure. Non-official table of contents

§ 357 Filing of the opposition

(1) The opposition shall be submitted in writing or electronically or to the minutes of the minutes of the notice of appeal. Explain. It is sufficient if the objection indicates who has lodged it. Insertion by telegram shall be permitted. Incorrect designation of the opposition does not harm.(2) The objection shall be lodged with the authority whose administrative act is challenged or where an application for the adoption of an administrative act has been lodged. An objection which is directed against the determination of the tax bases or the fixing of a tax amount may also be applied to the authority responsible for the granting of the tax base. An objection directed against an administrative act adopted by an authority on the basis of a legislative provision for the competent financial authority may also be applied to the competent financial authority. The written or electronic affixing to another authority shall be harmless if the opposition is sent to one of the authorities before the expiry of the opposition period, in which case it may be affixed in accordance with the rates 1 to 3.(3) The purpose of the procedure is to refer to the administrative act against which the objection is addressed. It is intended to indicate the extent to which the Administrative Act is challenged and its repeal is requested. In addition, the facts to be used for the justification and the evidence are to be cited. Non-official table of contents

§ 358 Examination of admissibility requirements

The financial authority appointed to decide on the appeal has to verify that the objection is admissible, in particular in the prescribed form and time limit. If there is a lack of one of these requirements, the opposition shall be deemed to be inadmissible. Non-official table of contents

§ 359 Participants

involved in the procedure are:
1.
who has appealed (opposition leader),
2.
who has been added to the process.
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§ 360 

(1) The financial authority appointed to decide on the appeal may, on its own or on request, be accompanied by others whose legal interests under the tax laws are affected by the decision; in particular those who are liable in addition to the taxable person in accordance with the tax laws. The person who has lodged an objection shall be heard before the contraction.(2) Where a levy is administered for another person entitled to levy, it may not be included because his or her interests are affected by the decision as a person entitled to levy.(3) If third parties are involved in the contested legal relationship in such a way that the decision can also be issued to them only in a uniform manner, they shall be added. This shall not apply to persons who are not entitled to appeal in accordance with § 352.(4) Anyone who has been involved in the proceedings may assert the same rights as the person who has lodged the opposition.(5) Where more than 50 persons are eligible pursuant to paragraph 3, the financial authority may order that only those persons who request it within a specified period shall be consulted. An individual announcement of the order may be waited if the order is published in the Federal Gazette and is also published in daily newspapers, which are common in the area where the decision is likely to be is going to affect. The deadline has to be at least three months since publication in the Federal Gazette. The publication in daily newspapers shall indicate the date on which the deadline expires. For reinstatement in the previous stand due to a failure to meet the deadline, § 110 shall apply accordingly. The financial authority shall also be accompanied by persons who are particularly affected by the decision, even without a request. Non-official table of contents

§ 361 Suspension of enforcement

(1) By filing the opposition, the enforcement of the contested administrative act is not without prejudice to paragraph 4, in particular the levying of a levy. The same applies when the basic modesty is to be challenged for the subsequent events which are based on it.(2) The financial authority which has issued the contested administrative act may suspend all or part of the enforcement; section 367 (1) sentence 2 shall apply mutatily. On request, the suspension shall be suspended where there are serious doubts as to the legality of the contested administrative act, or where the enforcement of the law by the person concerned is an unreasonable hardship, not by overriding public interests. as a result. If the administrative act has already been carried out, the suspension of enforcement shall be replaced by the suspension of the enforcement. In the case of tax rulings, the suspension and the abolition of enforcement shall be limited to the tax fixed, reduced by the amount of the tax deductible, in order to limit the corporation tax to be applied and the advance payments fixed; this shall not apply if the suspension or cancellation of the enforcement is deemed necessary to avoid significant disadvantages. The suspension can be made dependent on a security performance.(3) In so far as the enforcement of a basic modesty is suspended, the enforcement of a follow-up step must also be suspended. The adoption of a follow-up step shall be allowed. A security benefit shall be decided upon in the case of the suspension of a follow-up decision, unless the security performance has been expressly excluded in the course of the suspension of the enforcement of the basic modesty.(4) The enforcement of the contested administrative act is hammered by the lodging of an opposition to the failure of the commercial establishment or the exercise of the profession of business. The financial authority which has adopted the administrative act may eliminate the inhibitory effect by means of a special order, in whole or in part, if it considers it necessary in the public interest; it shall give reasons in writing to the public interest. Section 367 (1) sentence 2 shall apply mutatily.(5) The Court of First Instance may not be referred to the Court of First Instance against the refusal of the suspension of the enforcement of the law of law only pursuant to Article 69 (3) and (5) sentence 3 of the Financial Non-official table of contents

§ 362 Revocation of opposition

(1) The appeal may be filed until the decision on the objection has been announced. is withdrawn. Section 357 (1) and (2) shall apply mutafictily.(1a) Where tax bases may be of importance for an understanding or arbitration procedure in accordance with a contract within the meaning of § 2, the opposition may be reduced to a limited extent. Section 354 (1a) sentence 2 shall apply accordingly.(2) The withdrawal shall result in the loss of the objection. If the invalidity of the withdrawal is subsequently asserted, Section 110 (3) shall apply mutatily. Non-official table of contents

§ 363 Suspension and rest of the procedure

(1) Hanges the decision in whole or in part on the existence or In the absence of a legal relationship which is the subject of a pending litigation or which is to be established by a court or administrative authority, the financial authority may decide to take the decision up to the date of the execution of the other Suspend the proceedings or the decision of the General Court or the Administrative Authority.(2) The financial authority may allow the proceedings to be suspended with the consent of the opposition leader if it appears appropriate for important reasons. If, on account of the constitutionality of a rule of law or because of a question of law, proceedings are pending before the Court of Justice of the European Union, the Federal Constitutional Court or a supreme federal court, the opposition shall be based on this matter, The opposition proceedings shall be based in so far as the tax has been fixed on a provisional basis in accordance with Section 165 (1), second sentence, No. 3 or No. 4. With the agreement of the supreme financial authority, it may be possible, by means of a public order to be publicly disclosed, for certain categories of similar cases to be ordered, in so far as opposition proceedings are to be found in other than those referred to in sentences 1 and 2. Cases rest. The opposition proceedings shall be continued if the opposition leader so requests or if the financial authority notifies the opposition leader.(3) If a request for suspension or suspension of the proceedings is rejected or the suspension or suspension of the proceedings is revoked, the illegality of the rejection or revocation can only be invoked by an action against the opposition decision . Non-official table of contents

§ 364 Notification of the tax records

The participants are, as far as they have not yet done so, the documents of the Tax on application or, where the grounds for the opposition give rise, to be notified by the Office of its own motion. Non-official table of contents

§ 364a Discussion of property and legal status

(1) At the request of an opposition leader, the financial authority shall be required to an opposition decision to discuss the state of law and legal status. Other interested parties may be invited to do so if the financial authority considers this to be appropriate. The financial authority may also invite this and other participants to a discussion without the request of an opposition leader.(2) From a discussion with more than 10 participants, the financial authority may depart. If the parties are to appoint a joint representative within a reasonable period of time determined by the financial authority, the legal status and legal status shall be discussed with the joint representative.(3) The parties concerned may be represented by an authorised representative. They may also be charged in person for discussion if the financial authority considers this to be relevant.(4) The appearance cannot be enforced in accordance with § 328. Non-official table of contents

§ 364b Deadline

(1) The financial authority may set a deadline for the opposition leader
1.
to indicate the facts, by taking into account or not taking account of the facts. feels,
2.
to explain certain clarifying points,
3.
to label Evidence or the submission of documents to the extent that it is obligated to do so.
(2) Declarations and evidence submitted only after the expiry of the time limit set in accordance with paragraph 1 shall not be taken into account. Section 367 (2) sentence 2 shall remain unaffected. If the deadline is exceeded, § 110 shall apply accordingly.(3) The opposition leader shall be informed of the legal consequences referred to in paragraph 2 by the time limit. A non-official table of contents

§ 365 Application of procedural rules

(1) The procedure for the opposition is, moreover, subject to the rules shall be deemed to apply to the adoption of the contested or the coveted administrative act.(2) In the cases of § 93 (5), § 96 (7) sentence 2 and § § 98 to 100, the parties and their agents and advisors (§ 80) shall be given the opportunity to take part in the taking of evidence.(3) If the administrative act under appeal is amended or replaced, the new administrative act shall be the subject of the opposition procedure. Record 1 applies if
1.
is corrected by an administrative act in accordance with § 129, or
2.
an administrative act replaces a challenged ineffective administrative act.

Footnote

(+ + + § 365 para. 3 sentence 2 no. 1: For application see Art. 97 § 18 (4) AOEG 1977 + + +) Non-official table of contents

§ 366 Form, content and announcement of the opposition decision

The appeal decision is in writing , to give reasons, to provide evidence of redress, and to disclose information to the parties. A non-official table of contents

§ 367 Decision on the objection

(1) The appeal shall be decided by the financial authority which shall determine the administrative act. , by decision of opposition. If a different financial authority has subsequently been responsible for the tax case, this financial authority shall decide; § 26 sentence 2 shall remain unaffected.(2) The financial authority which decides on the opposition shall re-examine the matter in its entirety. The administrative act may also be amended to the detriment of the opposition leader if he/she has been informed of the possibility of a criminal decision and has been given the opportunity to express his views on the subject. An opposition decision shall only be required in so far as the financial authority does not assist the objection.(2a) The financial authority may decide in advance of any part of the opposition if it is relevant. In this decision, it shall determine which parts shall not be in force.(2b) Appeal objections concerning a matter of law decided by the Court of Justice of the European Union, by the Federal Constitutional Court or by the Bundesfinanzhof, and which are not remedied before these courts after the outcome of the proceedings may, may be rejected by the general decree. The supreme financial authority is in fact responsible for the adoption of the general order. The general order is to be published in the Federal Tax Gazan and on the Internet pages of the Federal Ministry of Finance. It shall be deemed to have been published on the day following the publication of the Federal Tax Gazette in which it is published. By way of derogation from Section 47 (1) of the Financial Jurisdiction Order, the period of application shall end with the end of one year after the date of the announcement. § 63 (1) (1) of the Financial Jurisdiction Rules also applies to the extent that an objection has been rejected by a general order in accordance with sentence 1.(3) In the event of an objection to an administrative act adopted by a public authority on the basis of a statutory provision for the competent financial authority, the competent financial authority shall decide on the objection. The authority acting for the competent financial authority is also entitled to remedy the objection.

footnote

(+ + + § 367 para. 2b: For the application, see Art. 97 § 18a (12) AOEG 1977 + + +) unofficial table of contents

§ 368

(omitted)

eighth part
criminal and penal rules,
criminal and penal fines

First section
criminal rules

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§ 369 Tax offences

(1) Tax offences (customs offences) are:
1.
Actions that follow the tax laws criminal,
2.
the spell break,
3.
the counterfeiting and its preparation, as far as the deed is concerned,
4.
the beneficiary of a person who committed an act according to points 1 to 3.
(2) For tax offences, the general laws on criminal law, in so far as the criminal provisions of the tax laws do not determine anything else. Non-official table of contents

§ 370 Tax evasion

(1) Imprisonment of up to five years or a fine is punished for who
1.
the financial authorities or other authorities about tax-significant facts inaccurate or incomplete information,
2.
the financial authorities are unaware of significant facts about tax-related facts or
3.
Contrary to the use of control characters or tax instances
and thereby shortens or for itself or another unwarranted tax benefit .(2) The experiment shall be punishable.(3) In particularly serious cases, the penalty is imprisonment of six months to ten years. A particularly serious case is usually available when the offender
1.
reduces taxes on a large scale. or unwarranted tax benefits,
2.
abused its powers or its position as an office-holder,
3.
Using an office-holder who abuses his or her powers or his position,
4.
Use of counterfeit or falsified receipts continue to reduce taxes or obtain unjustified tax benefits, or
5.
as a member of a gang that (4) Taxes shall be reduced by name if they do not, and
be subject to the following conditions: shall not be fixed in full or in good time; this shall also apply where the tax is fixed on a provisional basis or subject to verification or a tax declaration of a tax fixing subject to the verification of the verification is the same. Tax benefits are also tax allowances; unjustified tax advantages are obtained in so far as they are unjustly granted or left. The conditions set out in the first and second sentences are also fulfilled if the tax to which the deed relates could have been reduced for other reasons or the tax advantage could have been claimed for other reasons.(5) The act may also be committed in respect of such goods, the importation, exportation or transit of which is prohibited.(6) Paragraphs 1 to 5 shall also apply where the act relates to import or export duties administered by another Member State of the European Union or which are administered by a Member State of the European Free Trade Association or a state associated with that associated country. The same shall apply where the act is based on turnover taxes or on the basis of the provisions of Article 1 (1) of Council Directive 2008 /118/EC of 16 June 2008 /118/EC on the general excise duty system and repealing Directive 92 /12/EEC (OJ L 327, 28.12.1992, p. 12.), which is managed by another Member State of the European Union.(7) Paragraphs 1 to 6 shall also apply to acts committed outside the scope of this Act, irrespective of the right of the crime to act. unofficial table of contents

§ 370a (omitted)

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§ 371 self-display in tax evasion

(1) Who in full respect of the financial authority to all tax offences of a tax type to the full extent of the incorrect information , if the incomplete information is supplemented or the dismissed information is recovered, it will not be punished according to § 370 because of these tax offences. The information must be given at all non-annual tax rates of a tax type, but at least for all tax offences of a tax type within the last ten calendar years.(2) Impunity does not occur if
1.
is one of the non-statutes brought to the self-display Tax offences before the correction, addition or recovery
a)
the person involved in the act, his or her Representatives who have been notified to the beneficiary within the meaning of Section 370 (1) or whose representatives have been notified of a test order in accordance with § 196, limited to the extent of the material and time of the external examination announced, or
b)
The person involved in the act or his representative has announced the initiation of the criminal or penal procedure or
c)
an official of the tax audit has been published, limited to the factual and temporal scope of the external audit, or
d)
an oath to identify a tax offence or a tax evaitance has been published or
e)
an official of the finance authority for a sales tax review according to § 27b of the VAT Act, a payroll tax review in accordance with § 42g of the Income Tax Act or a Review according to other tax regulations has appeared and has been expelled
2.
one of the tax offences at the time of the correction, In addition to or in part or in part, the offender had already been discovered and the offender knew this or had to reckon with a constant assessment of the situation,
3.
which after § 370, paragraph 1, reduced tax or the non-justified tax advantage obtained for itself or another exceeds a sum of EUR 25 000, or
4.
a particularly serious case referred to in Section 370 (3), second sentence, paragraphs 2 to 5.
The exclusion of the impunity referred to in the first sentence of 1 (1) (a) and (c) does not prevent the A correction referred to in paragraph 1 for the tax offences not falling within the first sentence of 1 (1) (a) and (c) of a tax-type.(2a) In so far as the tax evasion has been committed by violating the obligation to submit a full and correct VAT claim or a wage tax declaration in good time, impunity shall, by way of derogation from the provisions of paragraphs 1 and 2, enter into force 1 (3) in the case of self-evidence, to the extent that the offender shall, in relation to the competent financial authority, correct the incorrect information, supplement the incomplete information or recover the information that has been made. Paragraph 2, first sentence, point 2 shall not apply where the discovery of the deed is based on the fact that a declaration of turnover tax or a wage tax declaration has been obtained or corrected. The rates 1 and 2 shall not apply to tax applications relating to the calendar year. For the completeness of the self-indication in respect of a tax declaration relating to the calendar year, the correction, addition or recovery of the preliminary applications relating to the periods following the calendar year shall not be required.(3) If tax reductions have already occurred or tax advantages have been obtained, impunity for the offence shall only arise if he/she is responsible for the tax evasive in his favour, the interest in the interest in accordance with Section 235 and the interest on the interest. in accordance with Section 233a, in so far as they are credited to the interest in the interest of the child under Article 235 (4), within the reasonable period of time determined by the said period of time. In the cases referred to in the first sentence of paragraph 2a, the first sentence shall apply with the proviso that the payment of interest in accordance with the time limit laid down in Article 233a or Article 235 shall be insignificant.(4) If the notification provided for in § 153 is reimbursed in due time and in a regular manner, a third party who has failed to make the statements referred to in § 153 or has made it inaccurate or incomplete shall not be prosecuted for the criminal proceedings, it shall be for the fact that he or his representative had previously been notified of the initiation of a criminal or penal procedure for the offence. If the third party has acted on its own merits, paragraph 3 shall apply accordingly. Non-official table of contents

§ 372 Bannbreach

(1) Break the ban on who introduces, executes, or performs items against a ban.(2) The perpetrator shall be punished in accordance with § 370 (1), (2) if the act is not threatened in other provisions as an infringement of an import, export or transit ban with a penalty or with a fine. Non-official table of contents

§ 373 Commercial, violent, and band-wise smuggling

(1) Anyone who has a commercial import or export duty In the event of an infringement of the monopoly rules, the offence shall be punished by imprisonment of six months to ten years. In less serious cases, the penalty is imprisonment of up to five years or a fine.(2) Likewise, it shall be punished who
1.
an evasion of import duties or export duties or a ban in which he or another participant carries out a firearm,
2.
a withdrawal of import or export duties or a breach of a ban, at that he or any other party has a weapon or otherwise a tool or means to prevent or overcome the resistance of another person by force or threat of violence, or
3.
as a member of a gang that has committed to continuing to evade the evasion of import or export duties or the ban break, such a act is committing.
(3) The trial is punishable.(4) Section 370 (6) sentence 1 and (7) shall apply accordingly. Non-official table of contents

§ 374 Tax Hehlerei

(1) Any products or goods with regard to their excise duties or import duties or export duties as referred to in Article 4 (10) and (11) of the Customs Code, or which has been committed in accordance with Section 372 (2), Article 373, or otherwise provides for the purchase or removal of a third party, or to assist in the removal or removal of such a third party, He will be punished with imprisonment of up to five years or a fine.(2) If the offender acts as a commercial or as a member of a gang which is connected to the continued commission of offences referred to in paragraph 1, the penalty shall be six months to ten years imprisonment. In less serious cases, the penalty is imprisonment of up to five years or a fine.(3) The attempt is punishable.(4) § 370 (6) and (7) shall apply accordingly. unofficial table of contents

§ 375 minor consequences

(1) In addition to a term of imprisonment of at least one year because of
1.
Tax evasion,
2.
Bannbruch according to § 372 para. 2, § 373,
3.
Tax Hehlerei or
4.
Favouring a person who has committed an act according to numbers 1 to 3
may the court have the ability to hold public offices, and the ability to exercise rights (2) If a tax evasion, a breach of the ban pursuant to section 372 (2), § 373 or a tax-hehlerei has been committed, the following may be: style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
the products, goods, and other things that are related to the evasion of excise duty, or Import and export duties within the meaning of Article 4 (10) and (11) of the Code of Customs, the breach of the ban or the tax hehlery, and
2.
the means of transport which shall be used for the purposes of Did it have been used
. Section 74a of the Criminal Code shall apply. Non-official table of contents

§ 376 Tracking period

(1) In the cases referred to in § 370 (3) sentence 2 nos. 1 to 5, the Tax evasion is the limitation period of ten years.(2) The limitation of the prosecution of a tax offence shall also be interrupted by the fact that the accused has announced the initiation of the fine procedure or that this announcement will be arranged.

Second Section
BußMoney Rules

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§ 377 Rules of Tax Irregularities

(1) Rules of Tax Offences (Customs irregularities) are infringements which can be punished under the tax laws with fine.(2) The provisions of the first part of the Code of Administrative Offences shall apply to cases of non-compliance, in so far as the rules governing the fine of the tax laws do not determine otherwise. Non-official table of contents

§ 378 Lightweight tax reduction

(1) Contrary to the law, who is a taxable person, or who is responsible for the performance of the Matters of a taxable person, one of the acts referred to in § 370 para. 1 is recklessly commited. Section 370 (4) to (7) shall apply accordingly.(2) The administrative offence can be punished with a fine of up to fifty thousand euros.(3) A fine shall not be fixed in so far as the offender rectifies the incorrect information with respect to the financial authority, adds the incomplete information or remembers the information made available before he or his representative has initiated a Criminal or penal procedure has been announced for the crime. If tax reductions have already occurred or tax advantages are obtained, a fine shall not be fixed if the offender departs from the deed in his favour the reduced taxes within the reasonable period determined by him. The provisions of Section 371 (4) shall apply accordingly. Non-official table of contents

§ 379 tax risk

(1) Contrary to the law, who intentionally or lightly
1.
Exposes evidence that is actually incorrect in actual terms,
2.
Receipts Against Fee placed on the market or
3.
according to law accounting or signatory It does not, or in actual fact, inaccurately book or book business transactions or operations
and thereby shorten taxes or obtain unjustified tax advantages. Paragraph 1 (1) shall also apply where import and export duties which are managed by another Member State of the European Union or which are granted to a State which is responsible for goods coming from the European Union on the basis of a An association or preferential agreement granting preferential treatment; Section 370 (7) shall apply mutatily. The same applies if the act relates to turnover taxes managed by another Member State of the European Union.(2) Contrary to the law, who intentionally or recklessly acts
1.
of the obligation to provide notification pursuant to § 138 (2) not fully or not in good time,
1a.
contrary to § 144 (1) or (2) sentence 1, also in conjunction with paragraph 5, a record not correctly or not fully prepared,
1b.
a legal regulation pursuant to § 117c (1) or a enforceable order on the basis of such a In so far as the legal regulation refers to this fine law for a certain amount of the offence,
2.
is contrary to the obligation of account to be truthful in accordance with § 154 (1).
(3) contrary to the law, the person who intentionally or negligently is contrary to a condition pursuant to § 120 paragraph 2 no. 4, which has been attached to an administrative act for the purpose of special tax supervision (§ § 209 to 217).(4) The administrative offence can be punished with a fine of up to five thousand euros if the act cannot be punished according to § 378. Non-tampering table of contents

§ 380 Risk of departure taxes

(1) acts in an order that is intentional or reckless of its obligation, Withholding and deducting tax deductible amounts, not in full or in good time.(2) The administrative offence can be punished with a fine of up to twenty-five thousand euros if the act cannot be punished according to § 378. Non-official table of contents

§ 381 Excise Duty Risk

(1) Contrary to the law, who intentionally or recklessly regulations of the Excise duty laws or the legal regulations issued thereto
1.
on the preparation, (c) the security or verification of the obligations imposed on taxation,
2.
on the packaging and labelling of products or goods subject to excise duty, which such products or products are subject to products, or by means of restrictions on the movement or use of such products or goods, or
3.
on the consumption of untaxed goods in the Free ports
, in so far as the excise duty laws or the legal regulations adopted thereto refer to this fine for a particular offence.(2) The administrative offence can be punished with a fine of up to five thousand euros if the act cannot be punished according to § 378.

footnote

(+ + + § 381 para. 1: For application see Art. 97 § 20 AOEG 1977 + + +) Non-official table of contents

§ 382 Threats to import and export duties

(1) Contrary to the law, who is responsible for or in the event of a person's perception of the the affairs of a person liable to act intentionally or negligently shall be contrary to the provisions of the legislation adopted for this purpose or to the regulations of the Council of the European Union or of the European Commission which shall be subject to the following conditions: style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
for the customs collection of goods traffic across the border of the customs territory of the European Union as well as on the free zone limits,
2.
for the transfer of goods into a customs procedure and its implementation or for obtaining other customs-related duties Determination of goods,
3.
for the free zones, the area close to the border and also the areas subject to the supervision of the border
, to the extent that the Customs provisions referring to this or the legal regulations adopted pursuant to paragraph 4 of this Article shall refer to this fine in respect of a particular offence.(2) Paragraph 1 shall also apply to the extent that the customs legislation and the laws on excise duties laid down in that legislation apply in the appropriate way.(3) The administrative offence can be punished with a fine of up to five thousand euros if the act cannot be punished according to § 378.(4) The Federal Ministry of Finance may, by means of legal regulations, act on the facts of the regulations of the Council of the European Union or of the European Commission, which are punishable as administrative offences in accordance with paragraphs 1 to 3 by a fine. , in so far as it is necessary for the implementation of this legislation and where the facts of the case are obligations relating to the setting, presentation, storage or handling of goods, declarations or advertisements, for the purposes of the inclusion of Please refer to

Footnote

(+ + + § 382 para. 1: To the application, see footnote 2). Art. 97 § 20 AOEG 1977 + + +) Non-official Table of Contents

§ 383 Illegal Acquisition of Tax Reimbursement And Compensation Claims

(1) Order contrary to § 46 para. 4, the first sentence acquires a claim for reimbursement or remuneration.(2) The administrative offence can be punished with a fine of up to fifty thousand euros. Non-official table of contents

§ 383a Purposefully use of the identification property in accordance with § 139a

(1) is an order that is not in order public authority intentionally or recklessly, contrary to § 139b (2) sentence 2 no. 1 and § 139c (2) sentence 2, the identification number according to § 139b or the economic identification number according to § 139c (3) shall be applied for purposes other than the approved purposes or uses, or contrary to § 139b (2) sentence 2 (2), point 2, its files according to the identification number for purposes other than the authorised purposes, or for access.(2) The administrative offence can be punished with a fine of up to ten thousand euros. Non-official table of contents

§ 384 Prosecution Statute

The prosecution of tax irregularities in accordance with § § 378 to 380 statute-barred in five Years.

Third Section
Criminal Procedure

1. Subsection
General rules

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§ 385 Validate of procedural rules

(1) For the Criminal proceedings for tax offences shall apply, unless the following provisions determine otherwise, the general laws on criminal proceedings, namely the Code of Criminal Procedure, the Law of the Court of Justice and the Juvenile Justice Act.(2) The provisions of this section applicable to tax offences, with the exception of section 386 (2) and § § 399 to 401, are suspected of being a criminal offence which is subject to a tax-related tax situation as compared with the The financial authority or any other authority is directed to the obtaining of assets and does not infringe a tax criminal law. Non-official table of contents

§ 386 Jurisdiction of the financial authority for tax offences

(1) The suspicion of a tax offence is determined by the Financial authority the facts. The financial authority within the meaning of this section is the main customs office, the tax office, the Federal Central Office for Taxation and the family insurance fund.(2) The financial authority shall carry out the investigation procedure within the limits of section 399 (1) and § § 400, 401 independently if the deed is
1.
only represents a tax punt or
2.
violates other criminal laws and their (
) Paragraph 2 does not apply as soon as an arrest warrant has been issued against a person accused of doing so,
in the event of a breach of the law. or a placement command is issued.(4) The financial authority may make the criminal case to the public prosecutor's office at any time. The Public Prosecutor's Office may at any time draw the criminal case to itself. In both cases, the public prosecutor's office may, in agreement with the financial authority, return the criminal case to the financial authority. Non-official table of contents

§ 387 Sachlich-competent financial authority

(1) The financial authority responsible for the tax concerned is the financial authority. managed.(2) The competence referred to in paragraph 1 may be delegated by a financial authority to a financial authority in the field of a number of financial authorities, in so far as this is necessary in view of economic or transport relations, the structure of the administrative authorities, or other local needs are appropriate. The Legal Regulation shall, in so far as the financial authority is a national authority, issue the State Government, in other cases the Federal Ministry of Finance. The Federal Ministry of Finance's legal regulation does not require the approval of the Federal Council. The provincial government may transfer the authorization to the supreme state authority responsible for the financial management. Non-official table of contents

Section 388 Local competent financial authority

(1) Local authority is the financial authority,
1.
in whose district the tax punt has been committed or discovered
2.
which is responsible for the time of initiating criminal proceedings for tax matters, or
3.
in
() If the defendant's residence changes after the criminal proceedings have been initiated, the financial authority shall also have jurisdiction in the district where the person is resident in the district where he/she is resident. is the new residence. The same shall apply where the responsibility of the financial authority for the matter of duties changes.(3) If the accused is not domicised in the territorial scope of this law, the jurisdiction shall also be determined by the habitual residence. Non-official table of contents

Section 389 Related Criminal Matters

For related criminal cases, which are individually responsible under Section 388 of different financial authorities, each of these financial authorities is responsible. § 3 of the Code of Criminal Procedure shall apply accordingly. Non-official table of contents

§ 390 Multiple jurisdiction

(1) If several financial authorities are responsible in accordance with § § 387 to 389, the preference of the Financial authority which, because of the act, first initiated criminal proceedings.(2) At the request of this financial authority, another competent financial authority shall be responsible for taking over the criminal matter if this appears relevant to the investigation. In case of doubt, the Authority shall decide which shall be subject to the requested financial authority. A non-official table of contents

§ 391 Competent court

(1) If the local court is competent to do so, the local court is responsible for the local court, in the latter's District the district court has its seat. In the preparatory proceedings, this applies, without prejudice to any further regulation pursuant to Section 58 (1) of the Law Constitutional Law, only for the approval of the court in accordance with Section 153 (1) and Section 153a (1) of the Code of Criminal Procedure.(2) The Land Government may, by means of a regulation of the law, regulate jurisdiction by way of derogation from the first sentence of paragraph 1, in so far as this is necessary in view of economic or transport relations, the structure of the administrative authorities or other local needs. is appropriate. The Land Government may delegate this authorisation to the Land Justice Administration.(3) Criminal cases for tax offences should be assigned to the local court of a particular department.(4) Paragraphs 1 to 3 shall also apply where the proceedings are not only subject to tax offences, but shall not apply if the same act constitutes an offence under the Narcotics Act, and not for tax offences which are the subject of the Motor vehicle tax. Non-official table of contents

§ 392 Defense

(1) Tax counsellors may also be responsible, by way of derogation from Section 138 (1) of the Code of Criminal Procedure, In so far as the financial authority carries out the criminal proceedings on its own behalf, the taxable agent, the auditor and the sworn-in accountant shall be elected to the defender; moreover, they may only defend the defence in the Community with a lawyer or a legal teacher at a German higher education institution within the meaning of the Higher Education Framework Act (Hochschulframework Act) with competence to the judge's office.(2) Section 138 (2) of the Code of Criminal Procedure shall remain unaffected. Non-official table of contents

§ 393 Ratio of criminal proceedings to the tax procedure

(1) The rights and obligations of the taxable persons and the The financial authority in the taxation procedure and in the criminal proceedings shall be governed by the rules applicable to the procedure in question. However, in the taxation procedure, compulsory means (§ 328) are inadmissible against the taxable person if he would be forced thereby to charge himself for a tax offence or unlawfulness which he has committed. This shall always apply in so far as the criminal proceedings have been initiated against him on account of such an act. The taxable person is to be lecturing on this, insofar as there is reason to do so.(2) Insofar as the Public Prosecutor's Office or the General Court becomes aware of facts or evidence in a criminal case from the tax files which the taxable person of the financial authority may have before the opening of the criminal proceedings or in ignorance of the initiation of the Criminal proceedings in compliance with tax obligations may not be used against him for the prosecution of an act which is not a tax criminal offence. This does not apply to criminal offences which are subject to mandatory public interest (Section 30 (4) (5)).(3) The findings that the financial authority or the public prosecutor's office has obtained lawfully in the course of criminal investigations may be used in the taxation procedure. This shall also apply to findings which are subject to the confidentiality of the letter, post and telecommunications, to the extent that the financial authority has lawfully obtained it in the framework of its own criminal investigations or to the extent that it is subject to the provisions of the Code of Criminal Procedure Information should be provided to the financial authorities. Unofficial table of contents

§ 394 ownership transition

Has an unknown person who has been affected by a tax offence in the form of a fresh act, but , if the property is confiscated or otherwise seized or otherwise seized, because it may be recovered, they shall pass into the property of the State at the end of a year if the owner of the property is not known. and the financial authority has pointed out the imminent loss of ownership by means of a public notice. Section 10 (2), first sentence, of the Administrative Appointing Act shall apply with the proviso that the notice referred to in sentence 1 shall be made known or published instead of a notification. The time limit shall begin with the notice of notice. Non-official table of contents

§ 395 File inspection of the financial authority

The financial authority is empowered to file the files that are available to the court or in the case of the The collection of the charges would be to be presented, to inspect and to inspect objects seized or otherwise seized. The files shall be sent to the financial authority upon request for inspection. Non-official table of contents

§ 396 Suspension of the procedure

(1) If a tax claim is based on the assessment of the deed as a tax evasion if taxes are reduced or if unjustified tax advantages are obtained, the criminal proceedings may be suspended until the taxation procedure has been concluded in a legally binding manner.(2) In the course of the investigation proceedings, the Public Prosecutor's Office shall decide on the suspension, in proceedings after the public action has been raised, the court which has been referred to the case.(3) During the suspension of the procedure, the statute of limitations shall be suspended.

2. Subsection
Investigative Procedure

I.
General

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§ 397 Initiation of criminal proceedings

(1) The criminal proceedings are initiated as soon as the financial authority, the police, the public prosecutor's office, one of its investigators or the criminal judge, takes a measure that is the target of criminal proceedings against someone for a tax offence.(2) The measure shall be noted immediately in the files, indicating the date of time.(3) The initiation of the criminal proceedings shall be notified to the accused person at the latest when he is requested to present facts or to submit documents relating to the offence of which he is suspected. Non-official table of contents

§ 398 Minor setting

The Public Prosecutor's Office may be subject to the prosecution of a tax evasion, in the case of only a slight reduction in tax has occurred or only low-value tax advantages have been obtained, even without the consent of the court responsible for the opening of the main proceedings, if the fault of the perpetrator is to be considered to be low and there is no public interest in the persecution. This applies in accordance with the procedure for a tax-hehement pursuant to § 374 and a beneficiary of a person who has committed one of the acts referred to in § 375 (1) (1) to (3). Non-official table of contents

§ 398a Abroad of persecution in special cases

(1) In cases where impunity is only due to § 371 (2) sentence 1 Number 3 or 4 shall not enter, shall be subject to the prosecution of a tax offence if the person involved in the act within a reasonable period specified to him is
1.
the tax deducted from the act in his favour, the back-interest rates according to § 235 and the interest in accordance with § 233a, as far as they are on the back-interest rates according to § 235 paragraph 4 , paid and
2.
pays a sum of money in favor of the state treasury:
a)
10 percent of the back tax if the amount of the appeal does not exceed 100 000 euros,
b)
15 % of the tax evaine tax, if the amount of the deposit exceeds EUR 100 000 and does not exceed EUR 1 000 000,
c)
20% of the tax deducted if: the amount of the deposit exceeds EUR 1 000 000.
2) The amount of the amount of the deposit shall be determined in accordance with the principles set out in Section 370 (4).(3) The resumption of a procedure concluded in accordance with paragraph 1 shall be admissible if the financial authority recognises that the information contained in a self-indication has been incomplete or incorrect.(4) The amount of money paid under paragraph 1 (2) shall not be refunded if the legal consequence of paragraph 1 does not occur. The court may, however, apply this amount to a fine imposed for tax evasion.

II.
Financial authority proceedings for tax offences

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§ 399 Rights and duties of the financial authority

(1) The financial authority carries out the investigation procedure on the basis of section 386 (2) independently, it shall carry out the rights and obligations which the public prosecutor's office is responsible for in the investigation procedure.(2) If, pursuant to Section 387 (2), a financial authority is responsible for the area of several financial authorities, the law and the obligation of these financial authorities shall remain unaffected in the case of suspicion of a tax offence to investigate the facts of the case and to make all the inexorable orders to prevent the obscurity of the matter. They may order confiscations, emergency divestments, searches, investigations and other measures in accordance with the provisions of the Code of Criminal Procedure applicable to investigators of the Public Prosecutor's Office. Non-official table of contents

§ 400 Request for a criminal order

bids the investigation sufficient reason to collect the public lawsuit, the financial authority shall apply to the judge for the issuing of a criminal order if the criminal case appears to be appropriate for treatment in the case of criminal proceedings; if that is not the case, the financial authority shall submit the files of the public prosecutor's office. Non-official table of contents

§ 401 Request for an arrangement of side effects in the independent proceedings

The financial authority may submit the application to: To arrange confiscation or decay independently or to set a fine independently against a legal person or an association of persons (§ § 440, 442 (1), § 444 (3) of the Criminal Procedure Code). name="BJNR006130976BJNG008601301 " />

III.
Public Prosecutor's Office Status

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§ 402 General rights and obligations of the financial authority

(1) If the Public Prosecutor's Office carries out the investigation procedure, the otherwise competent financial authority shall have the same rights and obligations as the authorities of the Police service in accordance with the Code of Criminal Procedure as well as the powers pursuant to § 399 (2) sentence 2.(2) Where a financial authority is responsible for the area of several financial authorities pursuant to Article 387 (2), paragraph 1 shall apply to each of these financial authorities. Non-official table of contents

§ 403 Financial authority participation

(1) Investigates the public prosecutor's office or the police Tax offences, the otherwise competent financial authority shall have the power to participate in it. The place and time of the investigative actions shall be communicated to it in good time. The representative of the financial authority shall be allowed to ask questions to accused persons, witnesses and experts.(2) Paragraph 1 shall apply mutatily to such judicial negotiations, in which the public prosecutor's office is also permitted to be present.(3) The otherwise competent financial authority shall be notified of the indictup and the request for the order of a criminal order.(4) If the Public Prosecutor's Office is considering the setting of the procedure, it shall consult the otherwise competent financial authority.

IV.
Tax and Customs Enforcement

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§ 404 Tax and Customs Enforcement

The customs authorities and the tax authorities of the national tax authorities and their officials have in the Criminal proceedings for tax offences the same rights and obligations as the authorities and officers of the police service in accordance with the rules of the Code of Criminal Procedure. The authorities referred to in the first sentence of sentence 1 shall have the powers pursuant to Section 399 (2), second sentence, as well as the power to inspect the documents of the person concerned by the search (Section 110 (1) of the Code of Criminal Procedure); their officials shall be the investigators of the Public prosecutor.

V.
Witnesses and experts ' compensation

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§ 405 Compensation of witnesses and experts.

If witnesses and experts are used by the financial authority for the purposes of proof, they shall receive compensation or remuneration in accordance with the law of the judicial system. and indemnity law. This also applies in the cases of § 404.

3. Subsection
Judicial Proceedings

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§ 406 Participation of the financial authority in the criminal command procedure and

(1) If the financial authority has requested the issuing of a criminal order, it shall exercise the rights and obligations of the Public Prosecutor's Office as long as the sentence 2 of the Code of Criminal Procedure does not comply with Section 408 (3), second sentence, of the Code of Criminal Procedure or objection to the criminal order.(2) Where the financial authority has requested that the confiscation or decay be ordered independently or that a fine be established independently of a legal person or an association of persons (§ 401), it shall take the rights and obligations of the financial authority. Public prosecutor's office is true, as long as oral proceedings are not requested or ordered by the court. Non-official table of contents

§ 407 Participation of the financial authority in other cases

(1) The court gives the financial authority the opportunity to: Points of view that are important from their point of view for the decision. This shall also apply where the Court of First Instance is considering adjusting the procedure. The financial authority shall be notified of the date of the main hearing and the date of the hearing by an officer or a requested judge (§ § 223, 233 of the Code of Criminal Procedure). In the main hearing, your representative shall receive the floor upon request. He shall be allowed to address questions to defendants, witnesses and experts.(2) The judgment and other decisions concluding the proceedings shall be communicated to the financial authority.

4. Subsection
Cost of Procedure

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§ 408 Costs of Procedure

The required expenses of a Persons involved within the meaning of Section 464a (2) (2) of the Code of Criminal Procedure are also subject to the legal fees and charges of a tax adviser, tax agent, auditor or sworn-in in the criminal proceedings for a tax offence. Accountant. If fees and outlays are not regulated by law, they can be reimbursed up to the level of the legal fees and levies of a lawyer.

Fourth Section
BußMoney Procedure

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§ 409 Competent Managing Authority

In the event of misconduct, the competent administrative authority is in the According to Section 36 (1) No. 1 of the Code of Administrative Offences, the competent financial authority in accordance with section 387 (1) of the Act on Administrative Offences. Section 387 (2) shall apply accordingly. Non-official table of contents

§ 410 Supplementary provisions for the fine-fine procedure

(1) The fines procedure shall apply in addition to the procedural law The provisions of the Code of Administrative Offences are as follows:
1.
§ § 388 to 390 on the Responsibility of the financial authority,
2.
§ 391 on the jurisdiction of the court,
3.
§ 392 on defence,
4.
§ 393 on the relationship of the criminal procedure to the taxation procedure,
5.
§ 396 on the suspension of the procedure,
6.
§ 397 on the introduction of the Criminal proceedings,
7.
§ 399 (2) on the rights and obligations of the financial authority,
8.
§ § 402, 403 (1), (3) and (4) on the position of the financial authority in the proceedings of the public prosecutor's office,
9.
§ 404 sentence 1 and second sentence of the first half-sentence on the tax and Customs clearance,
10.
§ 405 on the compensation of witnesses and experts,
11.
§ 407 on the involvement of the financial authority and
12.
§ 408 on the cost of the proceedings.
(2) If the financial authority pursues a tax offence, which is related to a tax unlawfulness (Section 42 (1) sentence 2 of the Code of Administrative Offences), it may apply in the cases of § 400 to apply the criminal order to the To extend the rules of law. Non-official table of contents

§ 411 Penal procedure against lawyers, tax advisers, tax agents, accountants or sworn-in Auditor

Before a lawyer, tax adviser, tax representative, auditor or sworn accountant, on the grounds of unlawfulness he committed in the exercise of his profession in advising on tax matters, , the financial authority of the competent Chamber of Appeal shall give the competent authority the opportunity to bring forward the points of view which are relevant to the decision. Non-official table of contents

§ 412 Delivery, enforcement, costs

(1) For the delivery procedure, the first sentence of § 51 (1) of the Law on Administrative Offences the provisions of the Administrative Appointing Act even when a state financial authority has issued the decision. Section 51 (1) sentence 2 and paragraphs 2 to 5 of the Act on Administrative Offences shall remain unaffected.(2) By way of derogation from Section 90 (1) and (4), Section 108 (2) of the Code of Administrative Offences, the provisions of the Sixth Part of this Act shall apply to the enforcement of financial authorities ' charges in fine-fine proceedings. The remaining provisions of the ninth section of Part II of the Law on Administrative Offences shall remain unaffected.(3) For the costs of the fines procedure, § 107 (4) of the Code of Administrative Offences shall apply even if a State Finance Authority has issued the notice of fine; in place of Section 19 of the Administrative Costs Act in the up to 14. § 227 and § 261 of this Act are valid.

Neunter Part
Final Provisions

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§ 413 restriction of fundamental rights

The fundamental rights to physical integrity and freedom of the person (Article 2 (2) of the Basic Law), the The secrecy of letters and the secrecy of mail and telecommunications (Article 10 of the Basic Law) and the inviolability of the flat (Article 13 of the Basic Law) are restricted in accordance with this law. unofficial table of contents

§ 414

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§ 415

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Appendix 1 (to § 60)
Model statutes for associations, foundations, companies of commercial type of legal persons under public law, clerical cooperatives and corporations
(provisions necessary only for tax reasons)

§ 1 Der -The-... (corporation) with its registered office in ... pursues exclusively and directly-non-profit-charitable-clerical-purposes (deleted non-persecuted purposes) within the meaning of the section "tax-privileged purposes" of the tax order. The purpose of the body is ... (e.g. Support for science and research, youth and old-age assistance, education, people's and vocational education, art and culture, landscape management, environmental protection, public health, sport, support for people in need of assistance). The purpose of the sentence is implemented in particular by ... (e.g. B. Implementation of scientific events and research projects, award of research contracts, maintenance of a school, an educational advice centre, maintenance of art collections, maintenance of the songs and the choir singing, erection of Nature reserves, entertainment of a kindergarten, children's homes, youth homes, amusement of a retirement home, combating drug abuse, noise, promotion of sports exercises and services).

§ 2 The The body is self-employed; it does not primarily pursue self-economic purposes.

§ 3 Funds of the body may only be used for the purposes of its statutory requirements. The members do not receive any donations from funds of the corporation.

§ 4 No person may be fostered by expenses that are foreign to the purpose of the corporation, or by disproportionately high remuneration.

§ 5 Dissolution or annulment of the body or, in case of omission of tax-privileged purposes, the assets of the body fall
1.
on-the-the-... (name of a legal person under public law or another tax-privileged body),-the-the-it is immediate and for charitable, charitable or ecclesiastic purposes only.
or
2.
to a legal person under public law or to any other tax-privileged entity for use for ... (indication of a specific non-profit or charitable) ecclesiastic purpose, e.g. B. The promotion of science and research, education, vocational training and vocational training, the support of persons who are in need in the sense of § 53 of the tax regulations, entertainment of the house of worship in ...).
Further information commercial nature of legal persons governed by public law, non-independent foundations managed by a legal person governed by public law, and in the case of clerical cooperatives (orders, congregations) the following provision shall be made:
§ 3 para. 2:
" The-the-the ... receives no more than-its-its-paid-in capital shares and the mean value of its-its-its-its-paid-in capital shares or, in case of omission of tax-favoured purposes, the ... -contributions in kind. " In the case of foundations, this provision is only necessary if the statutes grant the founder a right to a repayment of assets. If the scheme is missing, the assets introduced will be treated as the rest of the assets. In the case of corporations, the following supplementary provisions shall be included in the Articles of Association: style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
§ 3 paragraph 1 sentence 2: " The shareholders shall not be entitled to profit or any other benefits. to receive funding from the body. "
2.
§ 3 para. 2:" You do not receive any more than their paid-in when they leave or at the dissolution of the corporation or in case of omission of tax-favoured purposes. Capital shares and the mean value of their contributions in kind. "
3.
§ 5:" At the dissolution of the corporation or in case of omission of tax-privileged purposes, the property of the corporation falls, as far as it is the paid-in capital shares of the Shareholders and the value of the contributions paid by the shareholders exceeds, ... ".
§ 3 (2) and the sentence" insofar as it is the paid-in capital shares of the shareholders and the common value of the shares of the shareholders ". " In § 5 are only necessary if the articles of association grant a claim for the return of assets.