Full citation: Workplace Ordinance of 12 August 2004 (Federal Law Gazette I p. 2179), last amended by Article 5 (1) of the Ordinance of 18 October 2017 (Federal Law Gazette I p. 3584). This Ordinance shall implement: 1. Council Directive…
Act on the Implementation of Measures of Occupational Safety and Health to Encourage Improvements in the Safety and Health Protection of Workers at Work (Arbeitsschutzgesetz, ArbSchG) Germany
(Laws / Regulations of Germany) Full citation: Occupational Safety and Health Act of 7. August 1996 (Federal Law Gazette I p. 1246), as amended by the Second Data Protection Adjustment and Implementation Act EU of 20 November 2019 (Federal Law…
Ordinance on Preventive Occupational Health Care (ArbMedVV) Germany
(Laws / Regulations of Germany) Full citation: Occupational Health Care Ordinance of 18 December 2008 (Federal Law Gazette I, p. 2768), as last amended by Article 1 of the Ordinance of 12 July 2019 (Federal Law Gazette I, p. 1082)…
II. Revenue authority procedure in the case of tax crimes
The Fiscal Code of Germany II. Revenue authority procedure in the case of tax crimes Section 399 Revenue authority’s rights and obligations (1) Where the revenue authority conducts the investigation independently pursuant to section 386(2), the revenue authority shall have…
Third Chapter. Criminal proceedings
The Fiscal Code of Germany Third Chapter Criminal proceedings 1st Subchapter General provisions Section 385 Validity of procedural rules (1) Unless otherwise specified in the following provisions, criminal proceedings for tax crimes shall be governed by the general laws on…
Second Chapter. Provisions on administrative fines
The Fiscal Code of Germany Second Chapter Provisions on administrative fines Section 377 Tax-related administrative offences (1) Tax-related administrative offences (customs-related administrative offences) are offences that may be punished by monetary fine in accordance with this Code or other tax…
First Chapter. Provisions on crimes. Provisions relating to crimes and administrative fines, criminal and administrative fine proceedings
The Fiscal Code of Germany Eighth Part Provisions relating to crimes and administrative fines, criminal and administrative fine proceedings First Chapter Provisions on crimes Section 369 Tax crimes (1) The following shall be tax crimes (customs crimes): 1. acts which…
Seventh Part. Out-of-court proceedings for legal remedy
The Fiscal Code of Germany Seventh Part Out-of-court proceedings for legal remedy First Chapter Permissibility Section 347 Permissibility of objections (1) Objection to administrative acts 1. in fiscal matters to which this Code applies, 2. in procedures to enforce administrative…
Third Chapter. Enforcement other than of monetary claims
The Fiscal Code of Germany Third Chapter Enforcement other than of monetary claims 1st Subchapter Enforcement owing to actions, tolerance or omissions Section 328 Coercive measures (1) An administrative act that is directed at the performance of an action or…
5th Subchapter. Freezing injunction/arrest of the debtor. Realisation of collateral
The Fiscal Code of Germany 5th Subchapter Freezing injunction/arrest of the debtor Section 324 Freezing injunction (1) To safeguard the enforcement of monetary claims pursuant to sections 249 to 323, the revenue authority responsible for assessing tax may order movable…