Introduction Act To The Tax Code

Original Language Title: Einführungsgesetz zur Abgabenordnung

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Tax Order Introduction Act (EGAO)

Non-official table of contents

EGAO

Date of issue: 14.12.1976

Full:

" Intro-to-tax law 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 p. 2417) has been changed "

:Last modified by Art. 3 G v. 22.12.2014 I 2417

For details, see the 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 Non-official table of contents

Content overview

Article
First section
Changes in financial law laws1 to 38
Second Section
Customization More Federal laws
1. Title
Change of laws in the field of administration law 39 to 52
2. Title
Change of laws in the field of administration of justice, civil law, and law Criminal law53 to 57
3. Title
Changes in laws in the field of defense law 58
4. Title
Change of laws in the field of economic law 59 to 81
5. Title
Change of laws in the field of labour law, social security, and the War Sopper Supply82 to 90
6. Title
Change of laws in the field of postal and telecommunications as well as of the Transport91 to 94
7. Title
Modification of other laws 95
8. Title
Regulations external force 96
Third section
Final Provisions97 to 102

First section
Changes in financial law laws

Art 1 to 6

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

(1) For mineral extraction rights the next main fixing of the unit values to the 1. 1 January 1977 (main reference 1977). (2) The unit values for mineral extraction rights to which the value ratios of 1. The first is to be applied for the first time in the determination of unit values of commercial holdings to 1 January 1977. January 1977 and for the fixing of taxes, in respect of which the tax is based on the 31.

Art 8 to 38

Second section
Customization of additional federal laws

Art 39 to 96

Third Section
Final Provisions

Art 97
Transitional rules

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§ 1 Begonnene Procedure

(1) Procedure, which is 1. The following provisions shall be completed in accordance with the provisions of the tax code, unless otherwise provided for in the following provisions.(2) By 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 pursuant to the provisions of the post.(3) The provisions of Article 15 of the 1990 Tax Reform Act of 25. July 1988 (BGBl. 1093) shall apply to all proceedings pending at the date of entry into force of these provisions, unless otherwise specified.(4) The provisions of Article 26 of the Law of 21. December 1993 (BGBl. 2310), the rules shall apply to all proceedings pending at the date of entry into force of these provisions, unless otherwise specified.(5) The provisions of Article 26 of the Law of 11. October 1995 (BGBl. 1250), amended rules shall apply to all proceedings pending at the date of entry into force of these provisions, unless otherwise specified.(6) The provisions of Article 18 of the Act of 20. December 1996 (BGBl. 2049), amended rules shall apply to all proceedings pending at the date of entry into force of these provisions, unless otherwise specified.(7) The provisions of Article 17 of the Law of 22. December 1999 (BGBl. 2601), the rules shall apply to all proceedings pending at the date of entry into force of the law, unless otherwise specified.(8) The provisions of Article 23 of the Law of 19. December 2000 (BGBl. I p. 1790) shall apply to all proceedings pending at the date of entry into force of the law, unless otherwise specified.(9) Legal orders pursuant to Article 2 (2) of the Tax Code, as amended by Article 9 of the Act of 8. December 2010 (BGBl. I p. 1768) may be adopted with effect for the period of assessment in 2010, provided that the legal decree to which the Federal Council has been granted is before the 1. It was published as a Federal Council printed matter in January 2011. Legal orders which are forwarded to the Federal Council after that date may determine that they shall be transferred from the date on which they are notified of the provisions of Article 2 (2) of the Tax Code and after the 31. December 2010, the consultation agreement in the Federal Tax Gazan applies.(10) The provisions of Article 3 of the Law of 18. July 2014 (BGBl. I p. 1042), amended rules are to be applied to all 24. The following procedures shall be applied in July 2014 unless otherwise specified. Article 122 (7), first sentence, and Article 183 (4), as amended by Article 3 of the Act of 18. July 2014 (BGBl. 1042) shall apply to all after the 23. Administrative acts adopted in July 2014. § 15 and § 263, as amended by Article 3 of the Act of 18. July 2014 (BGBl. I p. 1042) are available from 24. July 2014. Non-official table of contents

§ 1a Tax harmless operations

(1) § 58 (1) of the Tax Code as amended by Article 1 of the Law of 21. July 2004 (BGBl. I p. 1753) is from 1. 1 January 2001.(2) The provision of Article 58 (10) of the Tax Code on actuations which are not harmful to tax purposes, as amended by Article 26 of the Act of 21. December 1993 (BGBl. I p. 2310) is for the first time from 1. 1 January 1993.(3) § 55 (1) (5), § 58 (7) (a), (11) and (12) of the Code of taxation in the version of the Law of 14. July 2000 (BGBl. 1034) are from 1. 1 January 2000. Non-official table of contents

§ 1b taxable economic enterprises

§ 64 (6) of the tax code as amended by Article 5 of the Law of the 20th December 2000 (BGBl. I p. 1850) is from 1. 1 January 2000. Non-official table of contents

§ 1c Hospitals

(1) § 67 (1) of the Tax Code in the version of the Tax Purification Act 1986 is from the 1. 1 January 1986.(2) § 67 (1) of the Tax Code in the version of the Act of 20. December 1996 (BGBl. I p. 2049) is from 1. 1 January 1996. For hospitals, with effect to 1. January 1995 Case-flat rates and special charges pursuant to § 11 (1) and (2) of the German Federal Government Regulations (Bundespflegesatzverordnung) of 26 January 1995. September 1994 (BGBl. 2750), Section 67 (1) of the Tax Code is as amended by the law referred to in the first sentence of the first sentence of the first subparagraph of 1. 1 January 1995.(3) § 67 of the Tax Code in the version of Article 10 of the Law of 13. December 2006 (BGBl. I p. 2878) is from 1. 1 January 2003. Non-official 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 from 1. 1 January 2007.(2) § 51 of the Tax Code in the version of Article 10 of the Act of 19. December 2008 (BGBl. I p. 2794) is from 1. 1 January 2009.(3) § 55 (3) of the Tax Code, as amended by Article 9 of the Law of 8. December 2010 (BGBl. I p. 1768) is from 1. 1 January 2011. Section 55 (1) (4), second sentence, and Section 58 (1) to (4) of the Code of Duties, 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. Non-official table of contents

§ 1e Purpose

(1) § 68 (6) of the Tax Code, as amended by Article 5 of the Act of 20. December 2000 (BGBl. I p. 1850) is with effect from 1. 1 January 2000. The provision shall also apply to periods of assessment commencing prior to that period, to the extent that tax arrangements have not yet been passed on or are subject to the reservation of verification.(2) The provision of Section 68 (9) of the Tax Code on the purpose-of-use property of research institutions shall be as of 1. 1 January 1997. It shall also apply for calendar years beginning before this date, in so far as tax arrestments have not yet been passed on or are subject to the reservation of the investigation.(3) § 68 (3) of the Tax Code, as amended by Article 1a of the Law of 23. April 2004 (BGBl. I p. 606) is from 1. 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 verification of the verification. Non-official table of contents

§ 1f Statutes

(1) § 62 of the Tax Code in the version of Article 10 of the Law of 13. December 2006 (BGBl. 2878) shall apply to all publicly regulated foundations established after the entry into force of this Law. § 62 of the Tax Code in the 31. December 2008, the current version applies to establishments of commercial nature of public bodies governed by public law, to non-independent foundations managed by a public body, and to the clergy. Cooperatives (Order, Congregations), which are before 1. It was established in January 2009.(2) Section 60 (1), second sentence, of the Tax Code, as amended by Article 10 of the Act of 19. December 2008 (BGBl. I p. 2794) is on bodies that follow the 31. It was founded in December 2008, as well as changes in the statutes of existing bodies, which are based on the 31 December 2008. The Commission shall take effect in December 2008. Non-official table of contents

§ 2 Deadlines

Deadlines that are before the 1 The following provisions shall be calculated in accordance with the provisions of the previous rules, unless otherwise specified in the following provisions. This also applies in cases where the course of a time limit does not take place before 1. Since the beginning of the period has been deferred in accordance with Article 84 of the German Reich Tax Code (Reichsabtaxordnung), the date of the beginning of the period was Non-official table of contents

§ 3 Real Estate Tax, Fire Protection Tax

(1) The tax order and the transitional provisions of this Article shall also apply for the basic value tax and the fire protection tax; deviating national regulations 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 the appropriate way.(2) Non-official table of contents

§ 4 Notification Ordinance

§ 7 para. 2 sentence 1 of the notification regulation of 7. September 1993 (BGBl. 1554), as amended by Article 25 of the Law of 19. December 2000 (BGBl. 1790) shall be applied for the first time on payments made in the calendar year 2002. Non-official table of contents

§ 5 Date of introduction of the tax identification feature

The Federal Ministry of Finance is determined by Ordinance with the consent of the Federal Council, the date of the introduction of the identification feature in accordance with § 139a (1) of the German Tax Code. 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. Non-official table of contents

§ 6 Payment date in case of cheque payment

§ 224 (2) (1) of the Tax Code as amended by Article 10 of the Law of 13. December 2006 (BGBl. I p. 2878) shall apply for the first time if a check is made after the 31. The financial authority of the European Parliament and of the Council of 27 December 2006 Unofficial Table Of Contents

§ 7 Abuse of Legal Design Options

§ 42 of the Tax Code, as amended by Article 14 of the Law of the 20th December 2007 (BGBl. I p. 3150) is from 1. January 2008 for calendar years, after the 31. December 2007. For calendar years preceding the 1. § 42 of the Tax Code in the 28 January 2008 is due to be held on 28 January 2008. The Commission shall continue to apply in force in December 2007. Non-official table of contents

§ 8 delay surcharge

(1) The provisions of § 152 of the Tax Code on delay surcharges are for the first time on tax returns to be applied after 31 December 2013. 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 one after the 31. The delay shall not exceed ten thousand German marks in December 1976.(2) Section 152 (2), first sentence, of the Code of taxation, as amended by Article 17 of the Law of 22. December 1999 (BGBl. 2601) shall be applied for the first time to tax returns following the 31. An extension of the tax declaration period shall not be taken into account in this connection.(3) Section 152 (2), first sentence, of the Code of taxation, as amended by Article 23 of the Act of 19. December 2000 (BGBl. I p. 1790) shall apply for the first time to tax returns relating to taxes, which shall be applied in accordance with the provisions of the 31. December 2001. Unofficial table of contents

§ 9 Repeal and modification of administrative acts

(1) The rules of the tax order on the repeal and amendment of administrative acts shall be applied for the first time when, after 31 December, the An administrative act shall be repealed or amended in December 1976. This shall apply even if the administrative act to be repeal or amended before the 1. It was adopted in January 1977. Pursuant to Section 100 (1) of the German Reich Tax Code, provisional tax assessments pursuant to Section 100 (1) of the German Tax Code are based on tax assessments in accordance with Section 100 (2) of the German Reich Tax Code and § 28 of the inheritance tax law in the prior to the 1st of December. Article 164 (2) and (3) of the Tax Code shall apply in force.(2) § 173 (1) of the Tax Code in the version of the Tax Purification Act 1986 of 19. December 1985 (BGBl. 2436) shall continue to apply, insofar as facts or evidence before the 1. It was subsequently announced in January 1994.(3) Section 175 (2), second sentence, 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. Non-official table of contents

Section 9a Tax Determination, Fillet

(1) The provisions of the Small Sum Regulation of 10. December 1980 (BGBl. 2255), as amended by Article 26 of the Law of 19. December 2000 (BGBl. I p. 1790) are to be applied to taxes, which are in accordance with the provisions of the 31. December 2001. In addition, the provisions of the small amount regulation remain in force until 31 December 2013. It shall continue to apply subject to the provisions of paragraph 2 of this Article.(2) Section 8 (1), first sentence, of the German regulation on small amounts of 10. December 1980 (BGBl. 2255) in which up to the 31. The current version is to be applied on interest last time, if interest rates before 1. 1 January 2002. Non-official table of contents

§ 10 Limitation period

(1) For the first time, the rules of the tax order on the rate of limitation are applicable to the fixing and the abolition and amendment of the fixing of taxes, tax allowances and, where applicable, a period of limitation of the period of limitation of tax payments, of the tax benefits provided for by the 31. It was created in 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, a tax refund or a tax benefit, for the cancellation of the tax. or modification of such a determination or for the assertion of claims for reimbursement of significance; § 14 (2) of this Article shall remain unaffected.(2) Paragraph 1 shall apply mutatily to the separate determination of tax bases and to the setting, dismantling and allocation of tax-measurement orders. In the case of a unit assessment, 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 made.(3) In the event of the final meeting or the final investigation before the 1. 1 January 1987, the period to be calculated in accordance with Article 171 (4), third sentence, of the Tax Code shall begin on 1 January 1987. January 1987.(4) The provisions of Section 171 (14) of the Tax Code shall apply to all periods of detention which have not yet expired at the date of entry into force of the Tax Purification Act 1986.(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 in the version of Article 26 of the Law of 21. December 1993 (BGBl. 2310) shall apply to all periods of detention which have not yet expired on the date of the entry into force of this Act.(6) (7) (7) § 171 (10) of the Tax Code as amended by the Act of 20. December 1996 (BGBl. 2049) shall apply to all periods of detention which have not yet expired on the date of the entry into force of this Act.(8) Section 171 (10), second sentence, of the Code of taxation, as amended by Article 5 of the Law of 23. June 1998 (BGBl. 1496) shall apply to all periods of detention which have not yet expired on the date of the entry into force of this Act.(9) § 170 (2), second sentence, and § 171 (3) and (3a) of the Tax Code, as amended by Article 17 of the Law of 22. December 1999 (BGBl. 2601) shall apply to all periods of detention which have not yet expired on the date of the entry into force of this Act.(10) § 170 (2), second sentence, of the Code of taxation, as amended by Article 9 of the Act of 8. December 2010 (BGBl. I p. 1768) applies to the energy tax on natural gas for all of the 14. December 2010, the deadline for fixing the deadline.(11) § 171 (15) of the Tax Code, as amended by Article 11 of the Law of 26. June 2013 (BGBl. I p. 1809) applies to all of the 30. June 2013, the deadline for the period of notice is not yet expired.(12) § 171 (10), second sentence, of the Code of taxation, as amended by Article 1 of the Law of 22. December 2014 (BGBl. I p. 2417) shall apply to all 31. December 2014 has not yet expired.(13) § 170 (6) of the Tax Code, as amended by Article 1 of the Law of 22. December 2014 (BGBl. I p. 2415) applies to all after the 31. December 2014. Non-official table of contents

§ 10a Obligation to declare

(1) § 150 (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 in the case of taxation periods following the 31. December 2010.(2) Section 181 (2a) of the Tax Code, as amended by Article 10 of the Law of 20. December 2008 (BGBl. I p. 2850) shall be applied for the first time in the case of fixed periods, which shall be in accordance with the 31. December 2010.(3) § 149 (2), second sentence, of the Code of taxation, 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 following the 31. December 2009. Non-official table of contents

Section 10b Separate findings

§ 180 (1) (2) (a), (4) and (5) of the German Tax Code, as amended by the Article 26 of the Law of 21. December 1993 (BGBl. 2310) shall be applied for the first time to periods of detention, which shall be in accordance with the provisions of the 31. December 1994. Article 180 (1), second sentence, of the Code of taxation, 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 detention, which shall be in accordance with the provisions of the 31. December 2014. Non-official table of contents

§ 10c Bilness measures in setting the trade tax amount

§ 184 (2) of the Tax Code in the Article 1 of the Law of 22. December 2014 (BGBl. I p. 2417) is also available after the 31. The measures taken in accordance with § 163, first sentence, of the Tax Code shall apply to tax periods prior to the first sentence of 1 December 2014. January 2015. Non-official table of contents

§ 11 Liability

(1) The provisions of Sections 69 to 76 and 191 (3) to (5) of the Tax Code shall apply if the This is the case in point 31 of the European Parliament. It has been implemented in December 1976.(2) The provisions of the Tax Code on Liability shall be applied in the version of the Tax Purpose Act 1986, if the liability-based event after the 31 December Act is applicable. It has been implemented in December 1986. Non-official table of contents

§ 11a Insolvency proceedings

In an insolvency procedure, which is after the 31. § 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 Tax Code as amended by Article 9 of the Law of 19 December 1998. December 1998 (BGBl. 3836) and Article 251 (2), second sentence, of the Tax Code, as amended by Article 17 of the Law of 22. December 1999 (BGBl. 2601) also applicable to legal relationships and rights which are before the 1. The Commission and the Council of the European Union. On bankruptce-, comparative-and comprehensive enforcement proceedings before the 1. The same applies in connection-bankruptcy proceedings in respect of which the application for comparison preceding the procedure before the 1. is applied. The report was adopted on 31 January 1999. Non-official table of contents

§ 11b Insolvency proceedings outside of insolvency proceedings

§ 191 (1) sentence 2 of the tax order as amended by Article 17 of the Law of 22. December 1999 (BGBl. 2601), with effect from 1. 1 January 1999. Section 20 (2), second sentence, of the Act of Appeal of 5. October 1994 (BGBl. 2911) shall apply with the proviso that the adoption of a Dulunding modest shall be taken before the 1. 1 January 1999, the Court of First It will be held in January 1999. Non-official table of contents

§ 12 Mandatory Foreign Audit Commitments

The rules of the tax order on binding commitments to The reason for an external examination (§ § 204 to 207) is to be applied when the final meeting after the 31. In the case of a taxable person, the audit report shall be held in December 1976 or, if such is not necessary, if the taxable person is the subject of the It was adopted in December 1976. Non-official table of contents

§ 13 Save money

The provisions of § 203 of the German Reich Tax Code are also in accordance with the provisions of the 31. 1 December 1976, in so far as the special conditions referred to therein are before 1 December 1976. It was not complied with in 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

§ 13a Change of Conflicting Accounting Notices and Invoicing Orders

§ 218 (3) of the Tax Code in the Article 1 of the Law of 22. December 2014 (BGBl. I p. 2417) shall apply from the 31. December 2014 also for settlement orders and accounting orders, which before the 31. The European Parliament and the Council have been adopted. Non-official table of contents

§ 14 Payment limitation

(1) The rules of the tax order on the period of payment limitation apply to all claims in the The meaning of Section 228, first sentence, of the Tax Code, the limitation of which is based on § 229 of the German Tax Code after the 31. December 1976.(2) In the event that the conditions set out in paragraph 1 are not met, the previous rules on limitation periods and exclusion periods shall continue to apply to the claims. However, the limitation period shall be as from 1. January 1977 only in accordance with § § 230 and 231 of the Tax Code is suspended and interrupted. § § 228 to 232 of the German Tax Code shall apply to the new limitation period beginning in accordance with Section 231 (3) of the Tax Code.(3) Section 229 (1), second sentence, of the Tax Code, as amended by Article 26 of the Law of 21. December 1993 (BGBl. 2310) shall apply to all periods of limitation which have not yet expired at the date of entry into force of this Act.(4) Section 231 (1), first sentence, and subsection (2), first sentence, of the Tax Code, as amended by 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. Non-official table of contents

§ 15 interest

(1) Interest is incurred for the period after the 31. December 1976 in accordance with the rules of the levy system. In accordance with Article 237 of the Tax Code in the version of the Tax Cleanup Act 1986, suspension interest rates are also incurred as far as the interest rate is before the 1. It began in January 1987.(2) Is a tax on the 31. In addition, it shall be deemed to be the waiver of interest within the meaning of section 234 (2) of the German Tax Code.(3) The provisions of Section 239 (1) of the Tax Code on the period of detention shall apply in all cases in which the time limit for the fixing of the duty is based on this provision after 31 December. December 1977.(4) The provisions of Sections 233a, 235, 236 and 239 of the Tax Code as amended by Article 15 (3) to (5) and (7) of the 1990 Tax Reform Act of 25 June 1990. July 1988 (BGBl. 1093) and Article 9 of the Housing Subsidies Act of 22. December 1989 (BGBl. 2408) shall apply to all taxes, which shall be applicable after 31 December 2013. December 1988.(5) Section 233a (2), third sentence, of the Code of Evidence, as amended by Article 4 (1) of the Law of 24. June 1994 (BGBl. 1395) shall apply in all cases where interest after 31. 1 December 1993.(6) § 233a (5) and § § 234 to 237 of the Tax Code in the version of Article 26 of the Act of 21. December 1993 (BGBl. 2310) shall apply in all cases where, after the entry into force of this Act, the tax fix is repealed, amended or rectified in accordance with Section 129 of the Tax Code.(7) (8) § 233a (2a) of the Tax Code in the version of the Act of 20. December 1996 (BGBl. I p. 2049) shall apply in all cases where the loss after the 31. December 1995, or the retroactive event after 31 December 1995. The report was adopted in December 1995.(9) Section 233a (2), third sentence, of the Tax Code, as amended by Article 17 of the Law of 22. December 1999 (BGBl. 2601) applies to all taxes, which are after the 31. December 1993.(10) § 238 (2) and § 239 (2) of the Tax Code in the version of Article 23 (7) and (8) of the Act of 19. December 2000 (BGBl. I p. 1790) applies in all cases where interest rates after the 31. The European Parliament and the Council.(11) § 233a (2), second sentence, of the levy system as amended by Article 3 of the Law of 1. November 2011 (BGBl. 2131) applies to all taxes, which are in accordance with the provisions of the 31. December 2009. Non-official table of contents

§ 16 Secrecy surcharges

(1) The provisions of Section 240 of the Tax Code on Säumniszubeats are for the first time The following shall apply in accordance with the provisions of the following: It will be passed on in December 1976.(2) Up to 31 December 1980 applies to the application of Section 240 of the Tax Code of 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: style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
By way of derogation from Section 240 (1) of the Tax Code, the income tax, the corporate tax, the Industrial tax, wealth tax, property tax, capital levy, credit profit and turnover tax for the effect of the saber-surcharge to the place of the due date of the following 20. of a month. Section 240 (3) of the Tax Code does not apply.
2.
In the case of the same type of tax, payments are paid repeatedly within one year after the expiration of the due date, so the supplement 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 In the case of a fall-over, the repayable amount of each type of tax is combined and rounded down to a 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. I p. 944) shall be applied for the first time to an increase in the number of sows, which shall be 31. It will be held in December 1993.(4) § 240 (1) of the Tax Code, as amended by Article 5 of the Law of 23. June 1998 (BGBl. I p. 1496) shall be applied for the first time to an increase in the number of sowing surcharges, which shall be 31. July 1998.(5) Section 240 (1), first sentence, of the Code of Tax, as amended by Article 23 (9) of the Act of 19. December 2000 (BGBl. I p. 1790) is for the first time for saw surcharges, which after the 31. December 2001.(6) Section 240 (3), first sentence, of the Code of Tax, 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 liability is after the 31. It was due to take place in December 2003. Non-official table of contents

§ 17 State of the debt

For the application of § 260 of the Tax Code to claims that are up to 31. 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 its debts, it shall be sufficient for the The executing authority shall indicate the nature of the levy and the amount of the amount to be added and refer to the statement of account which shall indicate the amount of the arrears. Non-official table of contents

§ 17a Cost of enforcement

The amount of the fees and expenses in the enforcement proceedings is governed by the law, which is applicable at the time when the facts of the case are in effect linked to the formation of the fee or to the levy. Non-official table of contents

§ 17b Eidesstatutory Insurance

§ 284 (1) (3) and (4) of the Tax Code as amended by Article 2 (11) No. 1 Point (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. Non-official table of contents

§ 17c Conseil of continuous references

§ 313 (3) of the Tax Code, as amended by Article 2 (11) (3) of the The second law amending the law on enforcement of enforcement measures 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. Non-official table of contents

§ 17d Forced money

§ 329 of the Tax Code, as amended by Article 17 of the Law of 22. December 1999 (BGBl. 2601) shall apply in all cases where a periodic penalty payment has been made after the 31. December 1999. Non-official table of contents

§ 17e Breakdown of an overall debt by spouses or life partners

§ § 270, 273 (1) and § 279 (2) (4) the tax regime 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

§ 18 Extrajudicial remedies

(1) If an administrative act is challenged before the 1. The Court held that the admissibility of the out-of-court appeal was determined in accordance with the provisions of the previous rules, and is above the appeal after 31 January 1977. The nature of the out-of-court appeal, as well as the other procedures under the new rules, are to be decided on in December 1976.(2) After the 31. A fee for an out-of-court appeal is only to be fixed in December 1976 if the conditions for setting a fee in accordance with Article 256 of the German Reich Tax Code already exist before the 1. The report was adopted on 15 January 1977.(3) Where an administrative act is challenged before 1. The validity of the appeal shall be determined in accordance with the procedure laid down in Article 31 (1) of the European Parliament and of the Council of the European Union. The provisions of the Rules of the Tax Code in force in December 1995. Is about the legal remedy after the 31. The nature of the out-of-court appeal as well as the subsequent procedure shall be determined in accordance with the procedure laid down in 1 December 1995. The provisions of the tax code in force in January 1996.(4) Section 365 (3), second sentence, No. 1 of the Code of Evidence, as amended by Article 4 (11) (b) of the Law of 24. June 1994 (BGBl. I p. 1395) should be applied to corrective administrative acts adopted after 31 December 2008. The report shall be published in December 1995. unofficial table of contents

§ 18a bulk legal redaction and mass requests

(1) has been submitted to one before the 1. The decision of the Federal Constitutional Court to the effect that a decision of the Federal Constitutional Court is to be ruled out in January 1995 is subject to the opposition at the time of publication of the decision-making formula in the Federal Code of Law (Section 31 (2) of the Law on the Federal Constitutional Court) as rejected without an opposition decision, insofar as it would be dismissed as unfounded after the outcome of the proceedings before the Federal Constitutional Court. 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 where the opposition is inadmissible.(2) Paragraph 1 shall apply mutatily to requests for the repeal or amendment of a tax fix outside the out-of-court redress procedure.(3) The provisions of paragraphs 1 and 2 shall also apply where a decision of the Federal Constitutional Court has been taken before the entry into force of this Act. In such cases, the period of application shall end with the expiry of the 31. December 1994.(4) Was introduced with one on 31. The objection to the provisions of the Income Tax Act concerning the deductibility of childcare costs in force before 2000 of the provisions of the Income Tax Act, which is applicable before 2000, applies to the objection with effect from 1 December 2003. 1 January 2004 without a decision of opposition to the extent that it is rejected, even 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 end with the expiry of the 31. December 2004. Sentences 1 and 2 shall not apply insofar as the costs of child care have been reduced by the reasonable burden in accordance with Section 33 (3) of the Income Tax Act in the contested tax determination.(5) Was introduced with one on 31. The application for the annulment or amendment of a tax-fixing procedure, pending before the end of an opposition or legal proceedings, is pending before the end of an appeal or a change in tax, and the unconstitutionality of the provisions of the 2000 regulations governing the periods of assessment Income tax law on the deductibility of child care costs is subject to the application with effect from 1. This shall also apply where the application is inadmissible, as at the end of January 2004. By way of derogation from section 355 (1) sentence 1 of the tax code, the time limit for an objection shall end against the rejection of the application by the end of the 31. December 2004. The rates 1 and 2 shall not apply, insofar as in the tax fixing, whose cancellation or amendment 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 introduced with one of the 31. The Court of First Amendment of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament 1 January 2004 without a decision of opposition to the extent that it is rejected, even 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 end with the expiry of the 31. December 2004.(7) With one on 31. The application for the annulment or amendment of a tax-fixing procedure, pending before and outside an opposition or legal proceedings, is subject to the unconstitutionality of the provisions of the pre-2002 rules for the period of assessment of the tax Income tax law on the deductibility of a household free amount is subject to the application with effect from 1. This shall also apply where the application is inadmissible, as at the end of January 2004. By way of derogation from section 355 (1) sentence 1 of the tax code, the time limit for an objection shall end against the rejection of the application by the end of the 31. December 2004.(8) Was introduced with one of the 31 In the event of an objection pending in December 2003, the unconstitutionality of the provisions of the Income Tax Act concerning the deductibility of a child's free amount applicable to the periods 1983 to 1995 shall be subject to the opposition with effect from 1 December 2003. 1 January 2005 without an opposition decision to the extent that the opposition leader was rejected after 31 December 2005, in so far as the opposition decision was not adopted. 1 December 2003 and before 1 December 2003 A decision was expressly requested in January 2005. 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 has 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 expire at the end of the 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 amount of the child's money or on the basis of the taxable person's annual income. is to put an end to the actual child benefit.(9) With one on 31. The application for the annulment or amendment of a tax-fixing procedure, pending before and outside an opposition or legal proceedings, is the unconstitutionality of the provisions of the 1983 to 1995 assessment periods. Income tax law on the deductibility of a child's free amount is subject to the application with effect from the 1. In that regard, it was rejected in January 2005 to the extent that the taxable person was not subject to the 31 1 December 2003 and before 1 December 2003 A decision was expressly requested in January 2005. 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 be rejected, by way of derogation from the first sentence of Article 355 (1) of the Tax Code, the time limit for an objection to the rejection of the application shall expire at the end of the 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 amount of the child's money or on the basis of the taxable person's annual income. is to put an end to the actual child benefit.(10) Paragraphs 5, 7 and 9 shall apply mutatily to requests for deviating determination of taxes for reasons of equity (§ 163 of the Tax Code) and for requests for authorisation (§ 227 of the Tax Code). (11) December 2006, against the decision on the fixing of 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 shall be deemed to have effect from 1. 1 January 2007 without a decision of opposition to the extent that it is rejected, even 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 end with the expiry of the 31. December 2007.(12) § 172 (3) and § 367 (2b) of the Tax Code as amended by Article 10 (12) and (16) of the Law of 13. December 2006 (BGBl. 2878) shall also apply, in so far as waives or amendments or objections are tabled before the 19. The European Parliament and the Council of the European Union have been in place for the first time in December 2006. The report is published in the Federal Tax Gazan in December 2006. Non-official table of contents

§ 19

(1) § 141 (1), first sentence, No. 1 of the tax order, as amended by Article 6 of the Law of 31 December 1991. July 2003 (BGBl. I p. 1550) shall apply to the turnover of the calendar years, which shall be in accordance with the provisions of the 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 December 1991. July 2003 (BGBl. I p. 1550) shall apply to findings which have been adopted in accordance with the provisions of the 31. It will be adopted in December 2003.(3) Section 141 (1), first sentence, point 4 of the Code of taxation, as amended by Article 6 of the Law of 31 December 1991. July 2003 (BGBl. I p. 1550) shall apply to profits of the marketing years, which shall be in accordance with the provisions of the 31. December 2003. Section 141 (1), first sentence, point 4 of the Code of taxation, as amended by Article 5 of the Act of 7. September 2007 (BGBl. 2246) shall apply to profits of the marketing years, which shall be applied in accordance with the provisions of the 31. December 2007.(4) Section 141 (1), first sentence, point 5 of the Code of Evidence, as amended by Article 6 of the Law of 31 December 1991. July 2003 (BGBl. I p. 1550) shall apply to the winnings of the calendar years, which shall be in accordance with the 31. December 2003. Section 141 (1), first sentence, No. 5 of the Code of Evidence, as amended by Article 5 of the Law of 7. September 2007 (BGBl. 2246) shall apply to the profits of the calendar years, which shall be applied in accordance with the provisions of the 31. December 2007.(5) A communication on the beginning of the accounting obligation shall not be issued if the conditions set out in § 141 (1) of the Tax Code for calendar years, which are prior to the 1. However, the provisions of Section 141 (1) of the Tax Code as amended by the Act of 31 January 2004 have not been fulfilled. July 2003 (BGBl. 1550) in the calendar year 2004. The same applies to statements made before the 1. 1 January 2004, or for marketing years preceding 1 January 2004. January 2004.(6) § 141 (1), first sentence, No. 1 of the levy system in the 26. August 2006 shall apply to the turnover of the calendar years following the 31 December 2006. 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 on the 25. August 2006, for calendar years preceding 1 January 2006. However, in the calendar year 2006, they are not in accordance with Section 141 (1), first sentence, No. 1 of the Tax Code in the 26 January 2007. August 2006.(7) A communication on the beginning of the accounting obligation does not apply if the conditions of § 141 (1) sentence 1 (1) (4) and (5) of the tax order in the 13. September 2007 shall be valid for calendar years preceding the 1. However, in the calendar year 2007, the conditions laid down in Article 141 (1) (1) (4) and (5) of the Tax Code, as amended by Article 5 of the Law of 7 January 2008, are not fulfilled. September 2007 (BGBl. 2246). Non-official table of contents

§ 19a Retention Periods

§ 147 (3) of the Tax Code as amended by Article 2 of the Act of 19. December 1998 (BGBl. I p. 3816) shall apply for the first time to documents whose retention period in accordance with Section 147 (3) of the Tax Code in the up to the 23rd. It has not yet expired in December 1998. Non-official table of contents

§ 19b Access to data processing-based accounting systems

§ 146 (5), § 147 (2), (5) and (6), and § 200 (1) the tax order in the version of Article 7 of the Law of 23. October 2000 (BGBl. I p. 1433) are from 1. 1 January 2002. Non-official table of contents

§ 20 referral requirement for blank chain rules

The statutory provisions in § 381 (1), § 382 (1) of the Tax Code Expulsion is not required, in so far as the provisions of the laws and legal regulations mentioned there before the 1. It was adopted in October 1968. Non-official table of contents

§ 21 Tax Logins in Euro

For tax periods after the 31. December 1998 and before 1. January 2002 Article 168 of the Tax Code shall apply as follows:
A tax declaration shall be issued in euro in accordance with a form determined by the Federal Ministry of Finance in agreement with the supreme financial authorities of the Länder. the tax is calculated on the basis of the exchange rate in the German mark irrevocably fixed by the Council of the European Union in accordance with Article 109l (4), first sentence, of the EC Treaty. 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. Non-official table of contents

§ 22 Participant obligations; estimate of tax bases

(1) § 90 (3) of the Tax Code in the Article 9 of the Law of 16. May 2003 (BGBl. 660) shall be applied for the first time in respect of marketing years, which shall be adopted after 31 December 2005. 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 in respect of marketing years, which shall be adopted after 31 December 2005. The Act of 16 December 2003 shall begin at the earliest 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 December 2003. May 2003 (BGBl. 660). Belong to the business relationships within the meaning of Section 90 (3) of the Tax Code in the version of Article 9 of the Act of 16. May 2003 (BGBl. 660) Permanent debt ratios, which are regarded as exceptional transactions within the meaning of Section 90 (3) sentence 3 of the Tax Code as amended by Article 9 of the Law of 16 June 1990. 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. I p. 660).(2) The Federal Government shall, by means of a regulation with the consent of the Federal Council, determine the date of the first application of Section 90 (2) sentence 3, § 147a, § 162 (2) sentence 3 and § 193 (1) and (2) (3) in the version of Article 3 of the Law of 29. July 2009 (BGBl. I p. 2302). Non-official table of contents

§ 23 Tracking period

§ 376 of the Tax Code in the version of Article 10 of the Act 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. Non-official table of contents

§ 24 Self-display in tax evasion and low tax reduction

In case of self-display according to § 371 of the Tax Code, which is up to 28 In the case of the competent financial authority, Section 371 of the Tax Code shall be applied in the version applicable up to that date, subject to the proviso that the amended version shall be adjusted to the extent of the amended version of the Code of duty to the competent financial authority. or any evidence that has been obtained is impunity. The same shall apply in the case of the reckless tax reduction for the application of Section 378 (3) of the Tax Code. Non-official table of contents

§ 25 Fees for processing applications for binding information

§ 89 (3) to (7) of the Tax Code in the version of Article 3 of the Law of 1. November 2011 (BGBl. I p. 2131) shall apply for the first time to applications submitted after the fourth paragraph of this Article. The financial authority of the European Parliament and of the Council of the European Union, Non-official table of contents

§ 26 account retrieval option

§ 93 (7), first sentence, point 2 of the tax code in the 31.

Art 97a
Overflow regulations issued from the occasion of the production of the German Unity

name="BJNR033419976BJNE004005301 " />Non-Official Table of Contents

§ 1 Responsibility

(1) For before the 1. Property and traffic taxes, allowances and bonuses arising under the law of the Federal Republic of Germany or the German Democratic Republic, applicable to tax law, and related tax ancesuits, shall remain in force. which, according to the rules currently in force, will continue to be responsible for the local financial authorities, including the provisions of the individual tax laws. This also applies to the appeal procedure.(2) If a change of local jurisdiction would result in a financial authority in the area referred to in Article 3 of the Agreement for the separate determination pursuant to Article 180 (1) (1) of the German Tax Code, for the separate and uniform Determination according to the shareholding ordinance of 19. January 1977 (BGBl. 171) or in the case of taxation on the basis of assets, notwithstanding Article 26, first sentence, of the Tax Code, it remains the last time for findings to be made 1. The financial authority responsible for the 1998 calendar year shall be responsible for the financial authority in accordance with the conditions to date in respect of the assets tax of the calendar year 1998. This also applies to the appeal procedure. Non-official table of contents

§ 2 Provisions governing the application of the tax code in the agreement referred to in Article 3 of the agreement Area

For the purposes of the application of the tax code in the territory referred to in Article 3 of the agreement, the following shall apply:
1.
The procedures which are pending at the time of accession will be brought to an end in accordance with the regulations of the tax code, unless otherwise specified in the following regulations
2.
Time periods commenced before the date of entry into effect of accession shall be determined in accordance with the rules of the German Democratic Republic of Germany's tax regime Republic of Germany (AO 1990), 22. June 1990 (Special Pressure No 1428 of the Code) and the Introductory Act of the German Democratic Republic of 22 June 1990 (Special Pressure on the German Democratic Republic) June 1990 (Special Pressure No. 1428 of the Official Journal), unless otherwise specified in the following provisions.
3.
§ 152 is for the first time on to apply the tax returns which are to 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 rules on the repeal and amendment of administrative acts are to be applied for the first time when an administrative act is repealed or amended after the date of entry into force. 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. On provisional tax assessments pursuant to Section 100 (1) of the German Democratic Republic's Tax Code (AO), as amended by the 18th edition of the German Democratic Republic (DPRD). September 1970 (Special Pressure No. 681 of the Code) is Section 165 (2), on tax modesty pursuant to Article 100 (2) of the German Democratic Republic's Tax Code (AO), as amended by the 18th edition of the German Democratic Republic (DPRD). Article 164 (2) and (3) apply.
5.
The provisions on the limitation of the period of limitation shall apply to the fixing of the provisions of the Code of Anniversary. , as well as for the abolition and fixing of taxes, tax allowances and, in so far as a limitation period is provided for in the case of tax benefits, the tax benefits arising from the date of entry into force of the accession. The requirements of the German Democratic Republic (AO 1990) of the German Democratic Republic (DPRD) of 22 years are applicable to previously established claims. June 1990 (Special Pressure No 1428 of the Code) and the Introductory Act of the German Democratic Republic of 22 June 1990 (Special Pressure on the German Democratic Republic) (Special pressure No 1428 of the Official Journal) on the limitation period and on the time limits for exclusion, insofar as they are applicable to the fixing of a tax, a tax refund or a tax benefit, for the repeal or amendment of a such determination or the assertion of claims for reimbursement are of importance; the second sentence of the second sentence of the second sentence shall be without prejudice to the provisions of point 9. 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 incurred shall be replaced by the date on which the main determination, the continuation, the readout or the cancellation of a unit value are to be made.
6.
§ § 69 to 76 and 191 (3) to (5) shall apply if the liability of the liability has been fulfilled after the date of entry into force of the accession
7.
In the application of Section 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 regulations on binding commitments based on an external audit (§ § 204 to 207) are to be applied when the final meeting takes place after the date of entry into force of the accession or, if such is not necessary, if the taxable person has received the audit report after the date of entry into force of the accession. Has the final meeting after the 30. It was not necessary to take any such action before the date of accession or was not required and the audit report to the taxable person after 30 June 1990 was not required. The provisions of the German Democratic Republic (AO 1990) of 22 June 1990 and prior to the date of entry into force of the accession date have been received by the Commission. June 1990 (Special Pressure No 1428 of the Code) and the Introductory Act of the German Democratic Republic of 22 June 1990 (Special Pressure on the German Democratic Republic) 6.
9.
The rules on the limitation of the payment of payments (Special Pressure No 1428 of the Official Journal) on binding commitments to be applied further.
9.
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) shall continue to be laid down in the 22. June 1990 (Special Pressure No 1428 of the Code) and the Introductory Act of the German Democratic Republic of 22 June 1990 (Special Pressure on the German Democratic Republic) June 1990 (Special Pressure No 1428 of the Laws) on limitation and exclusion periods. 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. Articles 228 to 232 are to be applied to the new limitation period beginning in accordance with Section 231 (3).
10.
Interest shall be incurred for the period after the date of accession after the date of entry into force of the accession. the rules of the tax code. The provisions of Section 233a on the interest in tax repayments and tax refunds are to be applied for the first time in the case of taxes following the 31 December period. It was created in December 1990. If, in addition to the date of entry into force of the accession, a tax has been uncashed without interest, this shall be deemed to be a waiver of interest within the meaning of section 234 (2). The provisions of Section 239 (1) of the Treaty shall apply in all cases where the time limit for the fixing of the period begins after the date of entry into force of the date of accession.
11.
§ 240 will apply for the first time to sowing surcharges, which will be used after the entry into force of the accession.
12.
Where an administrative act is challenged, which has become effective before the date of accession, the admissibility of the out-of-court appeal shall be determined in accordance with the previous rules. Rules; if the appeal is to be decided upon after the date of entry into force, the nature of the out-of-court appeal and the subsequent procedure shall be governed by the new rules.
13.
A measure of foreclosure that has been initiated before the date of accession is to be completed under the previous law. Where other 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. As an independent measure, the utilization of a paved object is also valid.
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§ 3 Statute of Limitations and Limitations of the Anniversary of the Enforcement of the D Market Balance

(1) In the case of taxable persons who are subject to the D-market balance law of 31 December 2009, 28 August 1990 in the version of 28 August 1990. July 1994 (BGBl. I p. 1842) an opening balance sheet for the 1. By way of derogation from Section 169 (2), first sentence, No. 2 of the Tax Code on taxes on income, which were to be drawn up in accordance with the provisions of Section 169 (2) (2) of the Code of Taxation, the period of June 1990 and before 1 June 1990. January 1993, six years. In so far as these taxes have been reduced in a reckless manner, the period of the fixing period shall be seven years by way of derogation from the second sentence of Article 169 (2) of the German Tax Code.(2) In the case of companies and communities for which income pursuant to Article 180 (1) (2) (a) of the Tax Code is to be established in a uniform and separate manner, paragraph 1 shall apply mutatily for the period of the period of notice.(3) By way of derogation from Section 191 (3), second sentence, of the Tax Code, the period of grace period for liability claims based on the tax claims referred to in paragraphs 1 and 2 shall be six years, in the cases of § 70 of the German Tax Code Tax evasion 10 years, with a reckless tax reduction seven years, in the cases of § 71 of the tax code ten years. Non-official table of contents

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

The amount of the property tax paid for the second half of 1990. 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 the companies converted into capital companies. to the former fully-owned combined companies, establishments and facilities. unofficial table of contents

§ 5

(omitted)

Art 98

As far as legislation is is referred to regulations which are repealed by this law, replace the relevant rules of the tax code in their place.

Art 99
Authorizations

(1) Federal Ministry of Finance is authorized to comply with legal regulation in cases where excise duty laws for excise goods tax exemptions, tax reductions or other tax advantages under the condition provide that these goods are supplied to a specific destination in order to secure the tax revenue and to simplify the procedure in order to ensure that
1.
the tax is only conditionally created, with a tax discount equal to the difference between the full and the discounted tax rate,
2.
a conditional tax, except in otherwise legally defined cases, will also necessarily be if
a)
the excisable goods are withheld or revoked in violation of the tax supervisor's legislation,
b)
a temporary permit for the use of a tax advantage is issued, with regard to the stock still existing at the time the holder of the permit is available from him (
) the legal regulations referred to in paragraph 1 and other legal orders which, on the basis of the appropriations contained in this Act, in the field of excise duties;
Financial monopolies (Articles 20 to 32) are issued, unless they concern beer tax, not the approval of the Federal Council.

Art 100

-

Art 101
Berlin-Clause

This law applies in accordance with Section 12 (1) and Section 13 (1) of the Third Code of Reaction 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.

Art 102
Entry into force

(1) This Act shall enter into force on 1 January 2008. It shall enter into force on 1 January 1977, unless otherwise specified.(2) Section 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 99, shall enter into force on the day after the announcement.(3) Article 14 (1) (a) shall apply for the first time to the wealth tax of the calendar year 1975.