Introduction Act on the Tax Code

Original Language Title: Einführungsgesetz zur Abgabenordnung

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Introduction Act on the Tax Code (EGAO)

Unofficial table of contents

EGAO

Date of completion: 14.12.1976

Full quote:

" Introductory Act to the Tax Code of 14 December 1976 (BGBl. 3341; 1977 I p. 667), which was last amended by Article 3 of the Law of 22 December 2014 (BGBl I). I p. 2417).

Status:

Last amended by Art. 3 G v. 22.12.2014 I 2417

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.1977 + + +)

Heading: IdF d. Art. 11 No. 1 G v. 13.12.2006 I 2878 mWv 19.12.2006 Unofficial table of contents

Content Summary

		Item
First section
	Amendment of laws in the field of financial services	1 to 38
Second section
	Adaptation of additional federal laws
1. Title
	Amendment of laws in the field of administrative law	39 to 52
Title
	Amendment of laws in the field of administration of justice, civil law and criminal law	53 to 57
Title
	Amendment of laws in the field of defence law	58
Title 4
	Amendment of laws in the field of economic law	59 to 81
Title 5
	Amendment of laws in the field of labour law, social security and the provision of war victims	82 to 90
Title 6
	Amendment of laws in the field of postal and telecommunications as well as transport	91 to 94
Title 7
	Modification of other laws	95
8. Title
	External force	96
Third Section
	Final provisions	97 to 102

First section
Amendment of laws in the field of financial services

Species 1 to 6

Species 7
Main determination of the unit values of mineral extraction rights

(1) For mineral extraction rights, the next main determination of the unit values shall be 1 January 1977 (main reference 1977). (2) The unit values for mineral extraction rights, which are based on the value ratios of 1 January 1977, shall apply for the first time in the determination of unit values of industrial establishments to 1 January 1977 and in the case of the fixing of taxes in respect of which the tax shall be established after 31 December 1976.

Species 8 to 38

Second section
Adaptation of additional federal laws

Species 39 to 96

Third Section
Final provisions

Art 97
Transitional provisions

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§ 1 Procedure for the Gondola

(1) Procedures which are pending on 1 January 1977 shall be brought to an end in accordance with the provisions of the tax code, unless otherwise specified in the following provisions. (2) The 1986 Tax Purification Act of 19 December 1985. (BGBl. 2436), amended or incorporated provisions and the legal regulations based on those provisions shall apply to all proceedings pending at the date of entry into force of these provisions, unless otherwise specified. To the extent that the provisions govern the disclosure of written administrative acts, they shall apply to all administrative acts adopted after the entry into force of the provisions of the post. (3) The provisions of Article 15 of the 1990 Tax Reform Act of 25 July 1988 (BGBl. (4) The provisions of Article 26 of the Law of 21 December 1993 (BGBl.) are to be applied to all proceedings pending at the entry into force of these provisions. (5) The provisions of Article 26 of the Law of 11 May be applicable to all proceedings pending at the date of entry into force of these provisions. October 1995 (BGBl. (6) The provisions of Article 18 of the Law of 20 December 1996 (BGBl I) shall apply to all proceedings pending at the entry into force of these provisions. (7) The provisions of Article 17 of the Law of 22 December 1999 (BGBl I) shall apply to all proceedings pending at the date of entry into force of these provisions. (8) The provisions of Article 23 of the Law of 19 December 2000 (BGBl I) shall apply to all proceedings pending at the date of entry into force of the law. 1790), amended rules apply to all proceedings pending at the date of entry into force of the Act, unless otherwise specified. (9) Legal orders pursuant to Article 2 (2) of the Rules of Procedure, as amended by Article 9 of the Code of Jurisdiction Law of 8 December 2010 (BGBl. I p. 1768) may be issued with effect for the period of assessment in 2010, provided that the legal regulation to which the Federal Council has been forwarded has been published before 1 January 2011 as a Federal Council printed matter. Legal orders which are forwarded to the Federal Council after that date may determine that they shall be concluded from the date of notification of the provisions referred to in Article 2 (2) of the Tax Code and closed after 31 December 2010. Article 3 of the Law of July 18, 2014 (BGBl.), which is based on the German Federal Tax Law (Bundessteuerblatt), applies. I p. 1042) shall apply to all proceedings pending on 24 July 2014, unless otherwise specified. Article 122, paragraph 7, sentence 1 and section 183, paragraph 4, as amended by Article 3 of the Law of 18 July 2014 (BGBl. 1042) shall apply to all administrative acts adopted after 23 July 2014. § 15 and § 263 in the version of Article 3 of the Law of 18 July 2014 (BGBl. I p. 1042) shall apply from 24 July 2014. Unofficial table of contents

§ 1a Tax-harmless operations

(1) § 58 No. 1 of the Tax Code as amended by Article 1 of the Law of 21 July 2004 (BGBl. I p. 1753) is to be applied from 1 January 2001. (2) The provision of § 58 No. 10 of the Tax Code on actuations which are not harmful to tax purposes, as amended by Article 26 of the Law of 21 December 1993 (BGBl. 2310) is to be applied for the first time as from 1 January 1993. (3) § 55 (1) (5), § 58 (7) (a), No. 11 and 12 of the Code of Tax, as amended by the Law of 14 July 2000 (BGBl. 1034) shall apply from 1 January 2000. Unofficial table of contents

§ 1b Taxable commercial enterprises

Section 64 (6) of the Tax Code, as amended by Article 5 of the Law of 20 December 2000 (BGBl. I p. 1850) shall apply from 1 January 2000. Unofficial table of contents

§ 1c Hospitals

(1) § 67 (1) of the Tax Code in the version of the Tax Purification Act 1986 is to be applied from 1 January 1986. (2) § 67 (1) of the Tax Code as amended by the Law of 20 December 1996 (BGBl. I p. 2049) shall apply from 1 January 1996. For hospitals, which with effect from January 1, 1995, case-flat rates and special charges pursuant to § 11 (1) and (2) of the German Federal Government Ordinance of 26 September 1994 (Federal Law Gazette) (BGBl. 2750), § 67 (1) of the Tax Code is to be applied in the version of the law referred to in the first sentence of 1 January 1995. (3) § 67 of the Code of Tax, as amended by Article 10 of the Law of 13 December 2006 (BGBl. 2878) shall apply from 1 January 2003. Unofficial table of contents

§ 1d Tax-privileged purposes

(1) § § 52, 58, 61, 64 and 67a of the Tax Code in the version of Article 5 of the Law of 10. October 2007 (BGBl. I p. 2332) are to be applied from 1 January 2007. (2) § 51 of the Tax Code as amended by Article 10 of the Law of 19 December 2008 (BGBl. 2794) is to be applied from 1 January 2009. (3) Article 55 (3) of the Tax Code, as amended by Article 9 of the Law of 8 December 2010 (BGBl. I p. 1768) shall apply from 1 January 2011. Section 55 (1) (4), second sentence, and Section 58 (1) to (4) of the Tax Code, as amended by Article 9 of the Law of 8 December 2010 (BGBl. I p. 1768) shall also apply to periods of assessment commencing before that period, to the extent that tax arrestments have not yet been passed on or are subject to the reservation of the investigation. Unofficial table of contents

§ 1e Purpose

(1) § 68 (6) of the Tax Code, as amended by Article 5 of the Law of 20 December 2000 (BGBl. I p. 1850) shall apply with effect from 1 January 2000. The provision must also be applied to periods of assessment commencing prior to that period, in so far as tax arrestments are not yet final or are subject to review. (2) The provision of § 68 No. 9 of the Tax Code on the purpose of the operation of research institutions shall be applied from 1 January 1997. It must also be applied for calendar years beginning before this date, in so far as tax arrestments are not yet valid or are subject to review. (3) § 68 (3) of the Tax Code, as amended by Article 1a of the Law of 23 April 2004 (BGBl. 606) shall apply from 1 January 2003. Article 68 (3) (c) of the Tax Code shall also apply to periods of assessment commencing before that period, to the extent that tax arrestments have not yet been passed on or are subject to the reservation of the investigation. Unofficial table of contents

§ 1f Statute

(1) § 62 of the Tax Code in the version of Article 10 of the Law of 13 December 2006 (BGBl. 2878) applies to all government-regulated foundations established after the entry into force of this Act. Section 62 of the Tax Code in the version in force on 31 December 2008 is to be applied last time to establishments of commercial nature of public bodies governed by public law, in the case of the non-self-employed persons managed by a public body. Foundations and in the case of clerical cooperatives (orders, congregations) which were established before 1 January 2009. (2) § 60 (1) sentence 2 of the Tax Code as amended by Article 10 of the Law of 19 December 2008 (BGBl. 2794) shall apply to bodies established after 31 December 2008 as well as to changes in the statutes of existing entities which take effect after 31 December 2008. Unofficial table of contents

§ 2 Deadlines

Periods commenced before 1 January 1977 shall be calculated in accordance with the provisions of the previous rules, unless otherwise specified in the following provisions. This shall also apply in cases where the course of a period has not commenced before 1 January 1977, since the beginning of the period has been deferred in accordance with Article 84 of the Regulation on the German Reich Tax Code. Unofficial table of contents

§ 3 Grunderwerbsteuer, Feuerschutzsteuer

(1) The tax system and the transitional provisions of this Article shall also apply to the basic advertising tax and the fire protection tax; deviating national legal provisions shall remain unaffected. In so far as the land acquisition tax is not administered by the Land Finance Authorities, Section 1 (2) of the Tax Code shall apply in accordance with the same provisions. (2) Unofficial table of contents

Section 4 of the notification

Section 7 (2), first sentence, of the Ordinance of 7 September 1993 (BGBl. 1554), as amended by Article 25 of the Law of 19 December 2000 (BGBl I). 1790) shall be applied for the first time on payments made in the calendar year 2002. Unofficial table of contents

§ 5 Date of introduction of the tax identification feature

The Federal Ministry of Finance, with the consent of the Federal Council, shall determine the date of the introduction of the identification feature in accordance with Section 139a (1) of the German Tax Code by means of the Federal Council's agreement. The determination of the dates for the exclusive use of the identification feature in the area of import duties and export duties, as well as excise duties, does not require the approval of the Bundesrat. Unofficial table of contents

§ 6 Payment date for cheque payment

Section 224 (2) (1) of the German Tax Code, as amended by Article 10 of the Law of 13 December 2006 (BGBl. 2878) shall apply for the first time when a cheque has been received by the financial authority after 31 December 2006. Unofficial table of contents

§ 7 Abuse of legal design possibilities

Section 42 of the Tax Code in the version of Article 14 of the Law of 20 December 2007 (BGBl. I p. 3150) shall apply from 1 January 2008 for calendar years beginning after 31 December 2007. In the case of calendar years prior to 1 January 2008, Section 42 of the Tax Code shall continue to be applied in the version in force on 28 December 2007. Unofficial table of contents

§ 8 delay surcharge

(1) The provisions of Section 152 of the Tax Code on delay surcharges shall be applied for the first time to tax returns to be submitted after 31 December 1976; an extension of the tax declaration period shall not be taken into account in this connection. In other respects, Section 168 (2) of the Reich Tax Code applies, with the proviso that a delay surcharge determined after 31 December 1976 may not exceed ten thousand Deutsche Mark. (2) § 152 (2) sentence 1 of the German Tax Code as amended by the German Federal Ministry of Foreign Affairs Article 17 of the Law of 22 December 1999 (BGBl. 2601) shall be applied for the first time to tax returns to be submitted after 31 December 1999; an extension of the tax declaration period shall not be taken into account. (3) Section 152 (2), first sentence, of the Tax Code as amended by the Article 23 of the Law of 19 December 2000 (BGBl. I p. 1790) for the first time to be applied to tax returns on taxes which are incurred after 31 December 2001. Unofficial table of contents

Section 9 Repeal and amendment of administrative acts

(1) The provisions of the Rules relating to the repeal and amendment of administrative acts shall be applied for the first time when, after 31 December 1976, an administrative act is repealed or amended. This shall also apply where the administrative act to be repeal or to be amended has been adopted before 1 January 1977. Pursuant to Section 100 (1) of the German Reich Tax Code, provisional tax assessments are based on Article 165 (2) of the Tax Code, on tax assessments pursuant to Section 100 (2) of the Reich Tax Code and Section 28 of the Inheritance Tax Act in the period prior to 1 January 1974. § 164 (2) and (3) of the German Tax Code apply. (2) Section 173 (1) of the Tax Code as amended by the Tax Purification Act 1986 of 19 December 1985 (BGBl. 2436) shall continue to apply insofar as facts or evidence have been subsequently disclosed before 1 January 1994. (3) § 175 (2) sentence 2 of the Tax Code as amended by Article 8 of the Law of 9 December 2004 (BGBl. 3310) is to be applied for the first time if the certificate or confirmation after the 28. It will be submitted or issued in October 2004. Section 175 (2), second sentence, of the tax order in the version referred to in the first sentence is not applicable to the attestation of the chargeable corporation tax in the case of covert profit distributions. Unofficial table of contents

§ 9a Aboration of tax fixing, rounding off

(1) The provisions of the Small-scale Ordinance of 10 December 1980 (BGBl. 2255), as amended by Article 26 of the Law of 19 December 2000 (BGBl I). 1790) are to be applied to taxes which are incurred after 31 December 2001. In addition, the provisions of the Small-amount Regulation remain applicable in the version valid until 31 December 2001, subject to paragraph 2. (2) § 8 (1) sentence 1 of the Small amount Regulation of 10 December 1980 (BGBl. 2255), in the version valid until 31 December 2001, shall be applied for the last period if the interest is fixed before 1 January 2002. Unofficial table of contents

§ 10 Statute of limitations

(1) The provisions of the tax regulations on the limitation period shall apply for the first time in respect of the fixing and for the abolition and amendment of the fixing of taxes, tax allowances and-as far as the tax-related benefits are concerned. The period of limitation of the period of limitation is provided for in the case of tax benefits arising from the date of 31 December 1976. The provisions of the Reich Tax Code on the statute of limitations and on the time limits for exclusion shall continue to apply in respect of previously arising claims, insofar as they apply to the setting of a tax, tax compensation or tax benefit, for the cancellation of the tax. (2) Paragraph 1 shall apply mutatily to the separate determination of tax bases as well as to the provisions of Article 14 (2) of this Article shall apply mutadenticly to the the setting, dismantling and allocation of tax-related amounts. In the case of the unit valuation, the date on which the tax asset is incurred shall be the date on which the main determination, the continuation, the post-determination or the repeal of a unit value shall be made. (3) The period of time to be calculated in accordance with Article 171 (4) sentence 3 of the Tax Code shall begin on 1 January 1987. (4) The provisions of Section 171 (14) of the Tax Code shall apply to the following: All non-expired in 1986 at the entry into force of the Tax Purification Act (5) § 170 (2) sentence 1, no. 1, para. 3 and 4, § 171 (3) sentence 1 and (8) sentence 2, § 175a sentence 2, § 181 (1) sentence 3 and (3), and § 239 (1) of the tax order as amended by Article 26 of the Law of 21 December 1993 (BGBl. (6) (7) § 171 (10) of the Tax Code as amended by the Law of 20 December 1996 (BGBl.). 2049) shall apply to all periods of detention which have not yet expired upon the entry into force of this Law. (8) Section 171 (10) sentence 2 of the Tax Code as amended by Article 5 of the Law of 23 June 1998 (BGBl. I p. 1496) applies to all periods of detention which have not yet expired upon the entry into force of this Act. (9) § 170 (2) sentence 2 and § 171 (3) and (3a) of the Tax Code as amended by Article 17 of the Law of 22 December 1999 (BGBl. (10) § 170 (2) sentence 2 of the Tax Code as amended by Article 9 of the Law of 8 December 2010 (BGBl). 1768) applies to the energy tax on natural gas for all periods not yet expired on 14 December 2010. (11) § 171 (15) of the Tax Code, as amended by Article 11 of the Law of 26 June 2013 (BGBl. (12) § 171 (10) sentence 2 of the Tax Code as amended by Article 1 of the Law of 22 December 2014 (BGBl.). (13) § 170 (6) of the Tax Code as amended by Article 1 of the Law of 22 December 2014 (BGBl.). I p. 2415) shall apply to all detention periods beginning after 31 December 2014. Unofficial table of contents

§ 10a Declaration obligation

(1) § 150 (7) of the Tax Code, as amended by Article 3 of the Law of 1 November 2011 (BGBl. 2131) is to be applied for the first time in the case of tax periods beginning after 31 December 2010. (2) Section 181 (2a) of the Tax Code as amended by Article 10 of the Law of 20 December 2008 (BGBl. 2850) shall be applied for the first time in respect of periods of detention which commend after 31 December 2010. (3) Section 149 (2), second sentence, of the Tax Code, as amended by Article 3 of the Law of 1 November 2011 (BGBl. 2131) shall be applied for the first time in the case of taxation periods beginning after 31 December 2009. Unofficial table of contents

Section 10b Special Findings

Section 180 (1) (2) (a), (4) and (5) of the Tax Code, as amended by Article 26 of the Law of 21 December 1993 (BGBl. 2310) shall be applied for the first time to periods of fixed-term employment which begin after 31 December 1994. Section 180 (1), second sentence, of the Code of Evidence, as amended by Article 1 of the Law of 22 December 2014 (BGBl. I p. 2417) shall be applied for the first time to periods of fixed-term employment which begin after 31 December 2014. Unofficial table of contents

Section 10c Bilmination measures in the determination of the trade tax measure

Section 184 (2) of the Tax Code as amended by Article 1 of the Law of 22 December 2014 (BGBl. 2417) shall also apply to measures taken after 31 December 2014 in accordance with the first sentence of Section 163 of the Tax Code relating to tax periods that have expired before 1 January 2015. Unofficial table of contents

§ 11 Liability

(1) The provisions of Sections 69 to 76 and 191 (3) to (5) of the Tax Code shall be applied where the liability for liability has been fulfilled after 31 December 1976. (2) The provisions of the Tax Code on liability shall be laid down in the Application of the 1986 Tax Purpose Act to the effect that the liability for the liability of the person has been implemented after 31 December 1986. Unofficial table of contents

Section 11a Insolvency proceedings

§ 75 (2), § 171 (12) and (13), § 231 (1) sentence 1 and (2) sentence 1, § 251 (2) sentence 1 and (3), § 266, 282 (2) and § 284 (2) sentence 1 of the German Tax Code shall apply in an insolvency procedure that is applied for after 31 December 1998. the version of Article 9 of the Law of 19 December 1998 (BGBl. 3836) as well as Article 251 (2), second sentence, of the Tax Code, as amended by Article 17 of the Law of 22 December 1999 (BGBl. 2601) shall also apply to legal relationships and rights which have been established before 1 January 1999. In the case of bankruptcy, comparative and general enforcement procedures applied for before 1 January 1999, and the effects of which have been applied, the existing statutory provisions shall continue to apply; the same shall apply in connection bankruptcy proceedings in respect of which the before 1 January 1999, the application for a comparative request has been made. Unofficial table of contents

Section 11b Insolvency proceedings outside the insolvency proceedings

Section 191 (1), second sentence, of the Tax Code, as amended by Article 17 of the Law of 22 December 1999 (BGBl. I p. 2601) shall apply with effect from 1 January 1999. Section 20 (2), second sentence, of the Act of Appeal of 5. October 1994 (BGBl. 2911) must be applied in such a way as to ensure that, before 1 January 1999, the adoption of a notification of debt shall be equivalent to that of the judicial authorities before 1 January 1999. Unofficial table of contents

§ 12 Binding undertakings on the basis of an external audit

The provisions of the Tax Code on binding commitments on the basis of an external audit (§ § 204 to 207) shall apply if the final meeting takes place after 31 December 1976 or, if such a decision is not required, if the Taxable persons covered by the audit report after 31 December 1976. Unofficial table of contents

§ 13 Save money

The provisions of Section 203 of the Order of the Reich Tax Code shall also apply after 31 December 1976, in so far as the special conditions referred to therein have not been complied with before 1 January 1977. Section 100 (2) of the Financial Court Rules shall not apply to the administrative acts which fix a security charge. Unofficial table of contents

Section 13a Amendment of repudiating accounting notices and charges

Section 218 (3) of the Tax Code as amended by Article 1 of the Law of 22 December 2014 (BGBl. 2417) shall also apply as from 31 December 2014 for settlement orders and accounting orders issued prior to 31 December 2014. Unofficial table of contents

§ 14 Payment limitation period

(1) The provisions of the tax regulations governing the period of payment of payment shall apply to all claims within the meaning of the first sentence of Article 228 of the Tax Code, the limitation period of which begins in accordance with § 229 of the Tax Code after 31 December 1976. (2) The conditions for the conditions of the provisions of paragraph 1 shall continue to apply to the previous provisions relating to limitation periods and time limits for exclusion. However, as from 1 January 1977, the limitation period shall only be suspended and interrupted in accordance with Articles 230 and 231 of the German Tax Code. Articles 228 to 232 of the Tax Code are to be applied to the new limitation period beginning in accordance with Section 231 (3) of the Tax Code. (3) § 229 (1) sentence 2 of the Tax Code as amended by Article 26 of the Law of 21 December 1993 (BGBl. 2310) applies to all periods of limitation which have not yet expired upon the entry into force of this Law. (4) § 231 (1) sentence 1 and (2) sentence 1 of the Tax Code in the version of Article 17 of the Law of 22 December 1999 (BGBl. 2601) shall apply to all periods of limitation which have not yet expired at the date of entry into force of this Act. Unofficial table of contents

§ 15 Interest

(1) Interest shall be incurred for the period after 31 December 1976 in accordance with the provisions of the Tax Code. In accordance with Article 237 of the Tax Code in the version of the Tax Purification Act 1986, suspension interest shall also arise in so far as the interest rate commenced before 1 January 1987. (2) In addition to a tax on 31 December 1976, a tax has been unleashed, such as (3) The provisions of Section 239 (1) of the Tax Code on the period of detention shall apply in all cases where the time limit for the fixing of the duty is based on this provision in accordance with the provisions of the 31 December 1977 begins. (4) The provisions of § § 233a, 235, 236 and 239 of the Tax Code in the version of Article 15 (3) to (5) and (7) of the 1990 Tax Reform Act of 25 July 1988 (BGBl. 1093) and Article 9 of the Housing Subsidies Act of 22 December 1989 (BGBl. 2408) apply to all taxes arising after 31 December 1988. (5) Section 233a (2) sentence 3 of the Tax Code as amended by Article 4 (1) of the Law of 24 June 1994 (BGBl). 1395) applies in all cases in which interest is fixed after 31 December 1993. (6) § 233a (5) and § 234 to 237 of the Tax Code as amended by Article 26 of the Law of 21 December 1993 (BGBl. 2310) shall apply in all cases where, after the entry into force of this Act, the tax determination is repealed, amended or corrected in accordance with Section 129 of the Tax Code. (7) (omitted) (8) § 233a (2a) of the German Tax Code as amended by the Law of 20 December 1996 (BGBl. 2049) shall apply in all cases in which the loss arose after 31 December 1995 or the retroactive event occurred after 31 December 1995. (9) Section 233a (2) sentence 3 of the Tax Code as amended by Article 17 of the Act of 22 December 1999 (BGBl. 2601) applies to all taxes which arise after 31 December 1993. (10) § 238 (2) and § 239 (2) of the German Tax Code as amended by Article 23 (7) and (8) of the Law of 19 December 2000 (BGBl. 1790) applies in all cases where interest is fixed after 31 December 2001. (11) § 233a (2) sentence 2 of the Tax Code as amended by Article 3 of the Law of 1 November 2011 (BGBl). 2131) shall apply to all taxes which arise after 31 December 2009. Unofficial table of contents

§ 16 Secrecy surcharges

(1) The provisions of Section 240 of the Tax Code on Sowing Surcharges are to be applied for the first time to sowing surcharges, which will be affected after 31 December 1976. (2) Until 31 December 1980, the application of Section 240 of the Tax Code shall apply to the financial offices, which are intended by the supreme financial authorities of the Länder to carry out rationalization trials in the collection procedure, the following:

1.: By way of derogation from Section 240 (1) of the Tax Code, the income tax, the corporation tax, the business tax, the property tax, the property tax, the capital levy, the credit profit and the sales tax for the effect of the tax shall be deducted from the tax. Sayal surges to the place of the due date of the following 20. of a month. § 240 (3) of the Tax Code does not apply.
2.: If, in the case of the same type of tax, payments are made within one year repeatedly after the expiry of the due date, the additional payment may be levied on the expiry of the due date, without prejudice to Section 240 (3) of the Tax Code.
3.: For the calculation of the sowing surcharge, the backward amount of each type of tax is calculated together and rounded down to the full hundred German marks.

(3) The provision of Section 240 (3) of the Tax Code in the version of Article 17 of the Law of 23 June 1993 (BGBl. (4) Section 240 (1) of the Tax Code as amended by Article 5 of the Law of 23 June 1998 (BGBl). (5) § 240 (1), first sentence, of the Tax Code as amended by Article 23 (9) of the Law of 19 December 2000 (BGBl). I p. 1790) shall apply for the first time in respect of sowing surcharges arising after 31 December 2001. (6) § 240 (3) sentence 1 of the Tax Code as amended by Article 8 of the Law of 15 December 2003 (BGBl. 2645) shall apply for the first time if the tax, the tax refund to be repaid or the liability of liability has become due after 31 December 2003. Unofficial table of contents

§ 17 indication of the guilt of the debt

For the purposes of the application of Section 260 of the Tax Code to claims arising up to 31 December 1980, the following shall apply:
If the executing authority has kept the enforceable debtor continuously informed by statements of account of the origin, maturity and redemption of his debts, it shall be sufficient if the executing authority is to inform the executing authority of the nature of the levy and the amount of the duty to be paid. Amount indicating and referring to the statement of account that indicates the backlog. Unofficial table of contents

§ 17a Costs of enforcement

The amount of the fees and levies in the enforcement proceedings shall be governed by the law applicable at the time when the facts of the case relate to the origin of the fee or to the expenditure. Unofficial table of contents

§ 17A Statutory Insurance

§ 284 (1) (3) and (4) of the Tax Code, as amended by Article 2 (11) (1) (a) of the Second Law amending Enforcement Provisions of 17 December 1997 (BGBl. 3039) do not apply to proceedings in which the law enforcement officer attempted to execute the law before the entry into force of that law. Unofficial table of contents

§ 17c Pfändung of continuous references

Section 313 (3) of the Tax Code as amended by Article 2 (11) (3) of the Second Law amending Enforcement Provisions of 17 December 1997 (BGBl). 3039) does not apply to employment and employment relationships which were completed before the entry into force of this Act. Unofficial table of contents

§ 17d Forced money

Section 329 of the Tax Code in the version of Article 17 of the Law of 22 December 1999 (BGBl. 2601) shall apply in all cases where a periodic penalty payment is threatened after 31 December 1999. Unofficial table of contents

§ 17e Breakdown of a total debt in the case of spouses or life partners

§ § 270, 273 (1) and Section 279 (2) (4) of the Tax Code as amended by Article 3 of the Law of 1 November 2011 (BGBl. 2131) are to be applied for the first time for the 2013 assessment period. Unofficial table of contents

Section 18 Extrajudicial remedies

(1) Where an administrative act is contested which has become effective before 1 January 1977, the admissibility of the out-of-court appeal shall be determined in accordance with the provisions of the previous rules; shall be subject to the appeal after 31 December 1976 (2) After 31 December 1976, a fee for an out-of-court appeal is to be determined only if the Conditions for the setting of a fee in accordance with § 256 of the German Reich Tax Code (3) Where an administrative act has been challenged before 1 January 1996, the admissibility of the appeal shall be determined in accordance with the provisions of the provisions of the provisions of the Tax Code. If the appeal is to be decided after 31 December 1995, the nature of the out-of-court appeal as well as the further proceedings shall be governed by the provisions of the tax regulations in force from 1 January 1996. (4) § 365 (3) sentence 2 no. 1 the tax regime as amended by Article 4 (11) (b) of the Law of 24 June 1994 (BGBl. 1395) should be applied to rectifying administrative acts, which will be notified after 31 December 1995. Unofficial table of contents

Section 18a Discharge of mass legal remedies and mass applications

(1) Where an objection filed before 1 January 1995 has been subject to the unconstitutionality of the standards of the tax law, which is due to a decision of the Federal Constitutional Court, the opposition shall apply at the time of publication of the Decision of the Federal Constitutional Court (Bundesgesetzblatt) (Section 31 (2) of the Law on the Federal Constitutional Court) without opposition decision as rejected, insofar as it is to be dismissed as unfounded after the proceedings have been issued before the Federal Constitutional Court would be. By way of derogation from § 47 (1) and § 55 of the Rules of the Financial Courts, the period of application shall expire at the end of one year from the date of publication in accordance with the first sentence. Sentences 1 and 2 shall also apply if the opposition is inadmissible. (2) Paragraph 1 applies to requests for waiver or amendment of a tax fix outside the out-of-court redress procedure. (3) Paragraphs 1 and 2 are shall also apply if a decision of the Federal Constitutional Court has been taken before the entry into force of this Act. In these cases, the application deadline expires on 31 December 1994. (4) The unconstitutionality of the provisions of the Income Tax Act, which were in force on 31 December 2003, were subject to the unconstitutionality of the provisions of the Income Tax Law applicable before 2000 for the period of assessment. the deductibility of childcare costs shall be deemed to have been rejected by the effect of 1 January 2004 without the opposition decision in so far as the objection is inadmissible, shall be deemed to have been rejected. By way of derogation from § 47 (1) and § 55 of the Rules of the Financial Courts, the period of application shall end with the expiry of 31 December 2004. The first and second sentences do not apply where, in the contested tax determination, the costs of childcare have been reduced by the reasonable burden in accordance with § 33 (3) of the Income Tax Act. (5) Was the subject of a pending and/or non-compliance with a law pending on 31 December 2003. application for the annulment or amendment of a tax fix outside an opposition or lawmaking procedure the unconstitutionality of the provisions of the Income Tax Act concerning the deductibility of the income tax law applicable before 2000 for the assessment periods of childcare costs, the application shall apply with effect from 1 January In 2004, this shall be deemed to have been rejected, even if the application is inadmissible. By way of derogation from the first sentence of Article 355 (1) of the Tax Code, the time limit shall end for an objection to the rejection of the application at the end of the 31 December 2004. The rates 1 and 2 do not apply, insofar as the tax fixing, the cancellation or amendment of which has been applied for, the child care costs have been reduced by the reasonable burden according to § 33 para. 3 of the Income Tax Act. (6) Was with one on the On 31 December 2003, the objection to the unconstitutionality of the provisions of the Income Tax Act concerning the deductibility of a free-of-household amount, which are in force before 2002, is subject to the opposition with effect from 1 January 2003. 1 January 2004, without any opposition decision, to the extent that it is rejected; even if the objection is inadmissible. By way of derogation from § 47 (1) and § 55 of the Financial Jurisdiction Order, the period of application shall end at the end of 31 December 2004. (7) A request for waiver filed on 31 December 2003 and submitted outside an opposition or legal proceedings procedure shall be repeal. or amendment of a tax fix the unconstitutionality of the provisions of the Income Tax Act concerning the deductibility of a free-of-household amount in force before 2002, the application shall apply with effect from 1 January 2002. In 2004, this shall be deemed to have been rejected, even if the application is inadmissible. By way of derogation from Section 355 (1) sentence 1 of the Tax Code, the time limit for an objection to the rejection of the application shall expire on 31 December 2004. (8) The unconstitutionality of the objection pending on 31 December 2003 shall be the subject of an objection pending before 31 December 2003. (8) the provisions of the Income Tax Act relating to the deductibility of a child's free amount in force in 1983 to 1995 shall be deemed to have been rejected in so far as the effect of 1 January 2005 shall be deemed to have been rejected, without any opposition decision, to the extent not of the opposition leader after 31 December 2003 and 1 January 2005 expressly request a decision. The application for a decision must be made in writing to the tax office responsible for taxation on income. If, after the filing of the opposition, a different tax office has become competent, the application for a decision may also be filed within the period of time by the tax office which issued the contested tax decision; Article 97a (1) (1) remains unaffected. The sentences 1 to 3 shall also apply if the opposition is inadmissible. If the objection is deemed to have been rejected in accordance with the first sentence, by way of derogation from § 47 (1) and § 55 of the Rules of the Financial Courts, the period of application shall end with the expiry of 31 December 2005. Sentence 1 shall not apply in so far as a redetermination in accordance with Section 53 of the Income Tax Act is dependent on the question whether the tax exemption provided for under this Regulation is based on the annual amount of the child's money or on the basis of the taxable person's (9) The unconstitutionality of the unconstitutionality of the application for the annulment or amendment of a tax fix, which was brought before 31 December 2003 and filed outside an opposition or legal proceedings, has been unconstitutional. for the 1983 to 1995 assessment periods Income tax law on the deductibility of a child's free amount, the application with effect from 1 January 2005 shall be deemed to have been rejected insofar as the taxable person is not after 31 December 2003 and before 1 January 2005 expressly request a decision. The application for a decision must be made in writing to the tax office responsible for taxation on income. If, after the adoption of the tax certificate, a different tax office has become competent, the application for a decision may also be made by the tax office in a timely manner, which has issued the tax decision, the cancellation or modification of which is sought; Article 97a § 1 (1) remains unaffected. The rates 1 to 3 shall also apply if the request for the repeal or amendment of the tax fixing is inadmissible. If, in accordance with the first sentence, the request for a waiver or amendment of a tax fix is deemed to have been rejected, by way of derogation from Section 355 (1), first sentence, of the tax code, the time limit for an objection to the rejection of the application shall expire on 31 December 2005. Sentence 1 shall not apply in so far as a redetermination in accordance with Section 53 of the Income Tax Act is dependent on the question whether the tax exemption provided for under this Regulation is based on the annual amount of the child's money or on the basis of the taxable person's (10) paragraphs 5, 7 and 9 shall apply mutatily to applications for divergent determination of taxes on the basis of equity (§ 163 of the Tax Code) and for applications for applications (§ 227 of the Tax Code). (11) Has been lodged with an objection pending on 31 December 2006 against the decision on the To fix child benefit under Section X of the Income Tax Act the unconstitutionality of the rules on the amount of child benefit in force for the years 1996 to 2000, the appeal with effect from 1 January 2007 shall not apply. Appeal decision insofar as it is rejected; this shall also apply if the opposition is inadmissible. By way of derogation from § 47 (1) and § 55 of the Rules of the Financial Courts, the period of application shall expire on 31 December 2007. (12) Section 172 (3) and section 367 (2b) of the Tax Code as amended by Article 10 (12) and (16) of the Law of 13 December 2006 (BGBl. I p. 2878) shall also apply, to the extent that waives or amendments or objections have been filed or filed before 19 December 2006 and the general decree is published in the Federal Tax Gazetre after 19 December 2006. Unofficial table of contents

§ 19

(1) Section 141 (1), first sentence, No. 1 of the German Tax Code, as amended by Article 6 of the Law of 31 July 2003 (BGBl. 1550) shall apply to transactions of the calendar years beginning after 31 December 2003. (2) Section 141 (1), first sentence, No. 3 of the Tax Code, as amended by Article 6 of the Law of 31 July 2003 (BGBl. 1550) is to be applied for findings made after 31 December 2003. (3) Section 141 (1) sentence 1, point 4, of the Tax Code as amended by Article 6 of the Law of 31 July 2003 (BGBl). 1550) shall apply to profits of the marketing years which commend after 31 December 2003. Section 141 (1), first sentence, No. 4 of the German Tax Code, as amended by Article 5 of the Law of 7 September 2007 (BGBl. 2246) shall apply to profits of the marketing years beginning after 31 December 2007. (4) Section 141 (1), first sentence, point 5 of the Code of taxation, as amended by Article 6 of the Law of 31 July 2003 (BGBl. 1550) shall apply to the winnings of the calendar years which begin after 31 December 2003. Section 141 (1), first sentence, No. 5 of the German Tax Code, as amended by Article 5 of the Law of 7 September 2007 (BGBl. 2246) shall apply to the winnings of the calendar years beginning after 31 December 2007. (5) A communication on the beginning of the accounting obligation shall not be issued if the conditions of Section 141 (1) of the Tax Code for calendar years, which are before 1 January 2004, but not the conditions of § 141 (1) of the German Tax Code as amended by the Law of 31 July 2003 (BGBl. 1550) in the calendar year 2004. The same applies to statements made before 1 January 2004, or for marketing years ending before 1 January 2004. (6) Section 141 (1), first sentence, point 1 of the Tax Code in the version in force on 26 August 2006 is based on transactions of the calendar years which shall begin after 31 December 2006. A notice of the beginning of the accounting obligation shall not be issued if the conditions of § 141 (1) sentence 1 (1) of the Tax Code in the version in force on 25 August 2006 are fulfilled for calendar years, which are before 1 January 2007. , but in the calendar year 2006 are not those of § 141 (1) sentence 1 no. 1 of the tax code in the version in force on August 26, 2006. (7) A notice of the beginning of the accounting requirement does not apply if the conditions of § 141 (1) Article 1 (1) (4) and (5) of the Rules of Order, as amended on 13 September 2007, for calendar years, which shall: before 1 January 2008 are fulfilled, but in the calendar year 2007 do not fulfil the conditions of § 141 (1) sentence 1 no. 4 and No. 5 of the tax code in the version of Article 5 of the Law of 7 September 2007 (BGBl. 2246). Unofficial table of contents

Section 19a Retention Periods

Section 147 (3) of the Tax Code, as amended by Article 2 of the Law of 19 December 1998 (BGBl. 3816) shall apply for the first time to documents whose retention period in accordance with Section 147 (3) of the Tax Code has not yet expired in the version in force until 23 December 1998. Unofficial table of contents

§ 19b Access to data-processing-based accounting systems

§ 146 (5), § 147 (2), (5) and (6) and § 200 (1) of the Tax Code in the version of Article 7 of the Act of 23. October 2000 (BGBl. I p. 1433) shall apply from 1 January 2002. Unofficial table of contents

Section 20 Referral requirements for blank-chain regulations

The expulsion prescribed in § 381 (1), § 382 (1) of the Tax Code is not required, in so far as the provisions of the laws and legal regulations mentioned therein before the 1. It was adopted in October 1968. Unofficial table of contents

Section 21 Tax applications in euros

For periods of taxation after 31 December 1998 and before 1 January 2002, section 168 of the Tax Code shall apply with the following conditions:
Where a tax declaration is lodged in euro in accordance with a form determined by the Federal Ministry of Finance in agreement with the supreme financial authorities of the countries, the tax shall be deemed to be at the level of the tax to be applied by the Council of the European Union in accordance with Article 109l (4). Rate 1 of the EC Treaty shall be calculated irrevocably fixed conversion rate in German mark. If the application relates to a tax managed by the federal financial authorities, it is not necessary to agree with the supreme financial authorities of the countries in determining the form. Unofficial table of contents

Section 22 Co-acting obligations of the parties; estimation of tax bases

(1) § 90 (3) of the Tax Code, as amended by Article 9 of the Law of 16 May 2003 (BGBl. 660) shall be applied for the first time for marketing years beginning after 31 December 2002. Section 162 (3) and (4) of the Tax Code, as amended by Article 9 of the Law of 16 May 2003 (BGBl. 660) shall be applied for the first time for marketing years beginning after 31 December 2003, at the earliest six months after the entry into force of the Regulation within the meaning of Section 90 (3) of the Tax Code, as amended by Article 9 of the Law of 16 May 2003 (BGBl. 660). Are part of the business relationships within the meaning of Section 90 (3) of the Tax Code as amended by Article 9 of the Law of 16 May 2003 (BGBl. 660) Permanent debt ratios, which are regarded as exceptional transactions within the meaning of Article 90 (3) sentence 3 of the Tax Code as amended by Article 9 of the Law of 16 May 2003 (BGBl. 660), which have been justified before the beginning of the marketing years referred to in the first sentence of the first sentence and which still exist at the beginning of these marketing years, shall be subject to the records of the economic and legal bases concerned no later than six months after the entry into force of the legal regulation within the meaning of Section 90 (3) of the Tax Code as amended by Article 9 of the Law of 16 May 2003 (BGBl. § 90 (2) sentence 3, § 147a, § 162 (2) sentence 3 and § 193 (1) and (2) point 3 in the Federal Republic of Germany. Version of Article 3 of the Law of 29 July 2009 (BGBl. I p. 2302). Unofficial table of contents

§ 23 Anniversary of the Persecution

Section 376 of the Tax Code in the version of Article 10 of the Law of 19 December 2008 (BGBl. 2794) shall apply to all periods of limitation which have not yet expired at the date of entry into force of this Act. Unofficial table of contents

Section 24 Self-display in case of tax evasion and reckless tax reduction

In the case of self-evidence in accordance with § 371 of the Tax Code, which have been received by the competent financial authority by 28 April 2011, § 371 of the Tax Code shall be applied in the version valid up to that date, subject to the proviso that the extent of the , with respect to the competent financial authority, any additional information that has been corrected, supplemented or obtained shall be subject to impunity. The same shall apply in the case of the reckless tax reduction for the application of Section 378 (3) of the Tax Code. Unofficial table of contents

§ 25 Fees for processing applications for binding information

Section 89 (3) to (7) of the Tax Code as amended by Article 3 of the Law of 1 November 2011 (BGBl. 2131) shall be applied for the first time to applications received by the competent financial authority after 4 November 2011. Unofficial table of contents

§ 26 Possible access to account

Section 93 (7), first sentence, point 2 of the tax code in the version in force on 31 December 2011 shall continue to apply for predisposition periods before 2012.

Art 97a
Transfer arrangements resulting from the establishment of Germany's unity

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§ 1 Jurisdiction

(1) For property and traffic taxes, allowances and bonuses arising before 1 January 1991 under the law of the Federal Republic of Germany or the German Democratic Republic, applicable to tax law, and related tax In addition, the competent financial authorities remain competent in accordance with the rules currently in force, including the provisions of the individual tax laws. This also applies to the appeal procedure. (2) A change of local jurisdiction would give a financial authority in the area referred to in Article 3 of the agreement for the separate determination pursuant to Section 180 (1) No. 1 of the Tax Code, for the separate and uniform determination according to the Shareholding Ordinance of 19 January 1977 (BGBl. 171) or for the taxation of assets, by way of derogation from Article 26, first sentence, of the tax code, the latter remains the last of the provisions of 1 January 1998, or for the capital tax of the calendar year 1998, according to the previous conditions. competent financial authority in this respect. This also applies to the appeal procedure. Unofficial table of contents

§ 2 Code of levies for the application of the tax code in the territory referred to in Article 3 of the agreement

For the purposes of the application of the levy system in the territory referred to in Article 3 of the Agreement on deposit, the following shall apply:

1.: Proceedings pending at the date of accession shall be brought to an end in accordance with the provisions of the Rules of Procedure, unless otherwise provided in the following provisions.
2.: Periods commenced before the date of entry into force of accession shall be subject to the provisions of the German Democratic Republic (AO 1990) of 22 June 1990 (Special Pressure No 1428 of the Official Journal) and the Introductory Act (Introduction Law) on the tax code of the German Democratic Republic of 22 June 1990 (Special Pressure No 1428 of the Official Journal), unless otherwise specified in the following provisions.
3.: § 152 shall apply for the first time to declarations of tax which must be submitted after the date of entry into force of the accession; an extension of the time limit for the declaration shall not be taken into account in this connection.
4.: The provisions on the repeal and amendment of administrative acts shall apply for the first time when an administrative act is repealed or amended after the date of entry into force of the accession. This shall also apply where the administrative act to be repeal or to be amended has been adopted before the date of entry into force of the accession. In accordance with § 100 (1) of the German Democratic Republic's tax code (German Democratic Republic) as amended on 18 September 1970 (Special Pressure No. 681 of the Code), the provisional tax assessments pursuant to § 100 (1) of the German Democratic Republic Act (German Democratic Republic) are § 165 para. 2 of the German Code of Tax Law pursuant to Section 100 (2) of the Code Tax Code (AO) of the German Democratic Republic as amended on 18 September 1970 (Special Pressure No. 681 of the Code) is to be applied to Section 164 (2) and (3).
5.: The rules on the limitation of the period of limitation shall apply to the fixing and to the abolition and fixing of taxes, tax allowances and, where a period of limitation is provided for in the case of tax benefits, of tax Additional benefits arising from the effective date of accession. The regulations of the German Democratic Republic (AO 1990) of 22 June 1990 (Special Pressure No. 1428 of the Code) and of the Introductory Act to the German Tax Code (DPRG) are the requirements of the German Democratic Republic (DPRD). Democratic Republic of 22 June 1990 (Special Pressure No 1428 of the Official Journal) on the limitation period and on the time limits for exclusion, in so far as they are applicable to the fixing of a tax, a tax refund or a tax benefit, for which: To repeal or amend such a setting or to make the enforcement of Refund claims shall be of importance; the second sentence of the second sentence of the second sentence shall remain unaffected. Sentences 1 and 2 shall apply mutatily to the separate determination of tax bases as well as to the setting, dismantling and allocation of tax-measurement orders. In the case of the unit valuation, the date on which the tax asset is established shall be replaced by the date on which the main determination, the continuation, the post-determination or the cancellation of a unit value is to be carried out.
6.: § § 69 to 76 and 191 (3) to (5) shall apply if the grounds of liability have been fulfilled after the date of entry into force of the accession.
7.: In the application of § 141 (1) no. 3, the economic value of the substitute economic value (§ 125 of the valuation law) is replaced by the value of the economic value.
8.: The rules on binding commitments based on an external audit (Sections 204 to 207) shall apply if the final meeting takes place after the date of entry into force of the accession or, if such a decision is not required, if: Taxable persons of the audit report after the effective date of accession has been received. If the final meeting took place after 30 June 1990 and before the date of accession, or was not required, the audit report shall be the taxable person after 30 June 1990 and before the date of effect of the accession. The provisions of the German Democratic Republic (AO 1990) of 22 June 1990 (Special Pressure No 1428 of the Code) as well as of the Introductory Act on the Tax Code of the Germans have been granted accession. Democratic Republic of 22 June 1990 (Special Pressure No 1428 of the Official Journal) on binding Continue to apply on the basis of external audit.
9.: The provisions relating to the period of payment limitation shall apply to all claims within the meaning of § 228 sentence 1, the limitation of which begins in accordance with § 229 after the effective date of accession. If the conditions set out in the first sentence are not met, the requirements of the German Democratic Republic's tax code (AO 1990) of 22 June 1990 (Special Pressure No 1428 of the Official Journal) and of the German Democratic Republic (DPRD) are still subject to the requirements of the first sentence. Introduction Act of the German Democratic Republic of 22 June 1990 (Special Pressure No 1428 of the Official Journal) on the limitation period and the time limits for the exclusion of the tax. However, the limitation period shall only be suspended and interrupted in accordance with § § 230 and 231 after the date of entry into force of the accession. § § 228 to 232 are to be applied to the new limitation period beginning in accordance with § 231 (3).
10.: Interest shall be incurred for the period following the effective date of accession in accordance with the provisions of the Rules of the Tax Code. The provisions of Section 233a on the interest in tax repayments and tax refunds shall be applied for the first time in respect of taxes arising after 31 December 1990. If a tax has been unduly stolen beyond the date of the effective date of accession, this shall be deemed to be a waiver of interest within the meaning of section 234 (2). The provisions of Section 239 (1) shall apply in all cases in which the period of detention shall begin as a result of this provision after the date of entry into force of the accession.
11.: § 240 shall be applied for the first time to sowing surcharges, which will be affected after the date of entry into force of the accession.
12.: Where an administrative act which has become effective before the date of accession takes effect shall be challenged, the admissibility of the out-of-court appeal shall be determined in accordance with the provisions of the previous rules; shall be informed of the appeal after the date of effect of the The nature of the out-of-court appeal as well as the other procedures under the new rules shall be determined.
13.: A measure of enforcement commenced before the date of entry into effect of the accession shall be carried out in accordance with the law to date. Where further independent measures are taken to continue the enforcement of the enforcement of the law after the date of entry into force of the accession, the provisions of the tax code shall apply. The self-employed measure also applies to the use of a paved object.

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§ 3 Limitation Period and D-Market Balance Act

(1) In the case of taxable persons subject to the D-market balance law of 31 August 1990, as amended on 28 July 1994 (BGBl). 1842) have been drawn up for the period 1 July 1990, the period of the fixing period shall be different from Article 169 (2), first sentence, point (2) of the Tax Code for the taxation of income, which after 30 June 1990 and before 1 January 1993 , six years. To the extent that these taxes have been reduced in a reckless manner, the period of the fixing period shall be seven years, by way of derogation from Article 169 (2), second sentence, of the levy order. (2) For companies and communities, for the income pursuant to § 180 (1) (2) (a) of the (3) The time limit for the fixing of liability to which the tax claims referred to in paragraphs 1 and 2 are based shall be the same as those laid down in paragraph 1. by way of derogation from section 191 (3), second sentence, of the tax code six years, in the cases of § 70 of the Tax order for tax evasion 10 years, with a reckless tax reduction seven years, in the cases of § 71 of the tax code ten years. Unofficial table of contents

§ 4 Incorporation of the wealth tax paid for the second half of 1990

According to the Regulation of 27 June 1990 (GBl). 618) in the combined tax rate for the second half of 1990, the wealth tax paid in the 1990 annual declaration is within the tax rate with the corporation tax and the trade tax of those converted into capital companies. to the former fully-owned combined companies, companies and institutions. Unofficial table of contents

§ 5

(dropped)

Species 98

Where reference is made in legislation to provisions repealed by this Act, the relevant provisions of the Tax Code shall be replaced by the provisions of this Act.

Art 99
Appropriations

(1) The Federal Ministry of Finance is authorized to comply with the provisions of the law in cases where excise duty laws for excise goods are subject to tax exemptions, reduced tax rates or other tax breaks under the In order to ensure that such goods are supplied to a specific destination, to arrange for the tax revenue to be secured and to simplify the procedure,

1.

the tax is incurred only to a limited extent; in the case of a tax reduction, this shall be equal to the difference between the full and the reduced rates of duty,

2.

a conditional tax, other than in otherwise legally determined cases, will also be required if:

a): the goods subject to excise duty are withheld or withdrawn, contrary to the provisions of the tax supervision procedure,
b): a temporary permit for the use of a tax relief shall be issued in respect of the stocks still in existence at the time of the holder of the permit in respect of products subject to excise duty which he or she is liable to tax.

(2) Legal orders referred to in paragraph 1 and other legal orders adopted pursuant to this Act in the field of excise duties and financial monopolies (Articles 20 to 32) shall be required, except where they are: Beer tax, not the approval of the Federal Council.

Species 100

Art 101
Berlin clause

This law applies in accordance with Section 12 (1) and Section 13 (1) of the Third Transfer Act of 4 January 1952 (Bundesgesetzbl. I p. 1) also in the Land of Berlin. Legal orders issued pursuant to this Act shall apply in the Land of Berlin pursuant to Section 14 of the Third Transfer Act.

Type 102
entry into force

(1) This Act shall enter into force on 1 January 1977, unless otherwise specified. (2) Article 17 (3) of the Finance Management Act, as amended by Article 1 (7) (b), Article 11, Article 17 (13) (c), Article 97 (19) and Article (3) Article 14 (1) (a) shall apply for the first time to the wealth tax of the calendar year 1975.