The Fiscal Code of Germany 5th Subchapter Legal and administrative assistance Section 111 Administrative assistance obligations (1) All courts and authorities shall be obliged to provide such administrative assistance as is necessary to execute the taxation procedure. Section 102 shall…
4th Subchapter. Time limits, deadlines, restitutio in integrum
The Fiscal Code of Germany 4th Subchapter Time limits, deadlines, restitutio in integrum Section 108 Time limits and deadlines (1) Sections 187 to 193 of the Civil Code shall apply accordingly to the calculation of time limits and the setting…
IV. Right of refusal to furnish information and documents
The Fiscal Code of Germany IV. Right of refusal to furnish information and documents Section 101 Relatives’ right of refusal to furnish information and to take an oath (1) Relatives (section 15) of a participant may refuse to furnish information…
III. Documentary evidence and evidence by inspection
The Fiscal Code of Germany III. Documentary evidence and evidence by inspection Section 97 Submission/presentation of documents (1) Participants and other persons must, upon request, submit/present accounts, records, business papers and other documents to the revenue authority for the purpose…
II. Evidence through information and expert opinion
The Fiscal Code of Germany II. Evidence through information and expert opinion Section 93 Obligation of the participants and other persons to provide information (1) The participants and other persons shall provide the revenue authority with the information needed to…
I. General. 3rd Subchapter. Taxation principles, evidence
The Fiscal Code of Germany 3rd Subchapter Taxation principles, evidence I. General Section 85 Taxation principles The revenue authorities shall assess and levy taxes in a uniform manner in accordance with applicable laws. In particular, they shall ensure that taxes…
2nd Subchapter. Exclusion and rejection of public officials and other persons
The Fiscal Code of Germany 2nd Subchapter Exclusion and rejection of public officials and other persons Section 82 Persons excluded (1) The following persons may not act on behalf of a revenue authority in administrative proceedings: 1. whoever is himself…
1st Subchapter. Participation in the proceedings
The Fiscal Code of Germany Third Part General rules of procedure First Chapter Procedural principles 1st Subchapter Participation in the proceedings Section 78 Participants Participants shall be 1. those making and opposing an application, 2. those to whom the revenue…
Fourth Chapter. Liability
The Fiscal Code of Germany Fourth Chapter Liability Section 69 Liability of the representative The persons referred to in sections 34 and 35 shall be liable where claims arising from the tax debtor-creditor relationship (section 37) are not determined or…
Third Chapter. Tax-privileged purposes
The Fiscal Code of Germany Third Chapter Tax-privileged purposes Section 51 General (1) The following provisions shall apply where the Code grants tax privileges to a corporation on account of its serving directly and exclusively public-benefit, charitable or religious purposes…