The Fiscal Code of Germany Second Chapter Tax debtor-creditor relationship Section 37 Claims arising from the tax debtor-creditor relationship (1) Claims arising from the tax debtor-creditor relationship shall be the tax claim, the tax rebate claim, the liability claim, the…
First Chapter. Taxpayer
The Fiscal Code of Germany Second Part Legal provisions on tax liability First Chapter Taxpayer Section 33 Taxpayer (1) “Taxpayer” shall mean any person who owes a tax, who is liable for a tax, or who is obliged to withhold…
Fifth Chapter. Limited liability of public officials
The Fiscal Code of Germany Fifth Chapter Limited liability of public officials Section 32 Limited liability of public officials Where a breach of official duty by a public official results in 1. a tax or ancillary tax payment not being…
Fourth Chapter. Tax secrecy
The Fiscal Code of Germany Fourth Chapter Tax secrecy Section 30 Tax secrecy (1) Public officials shall be obliged to observe tax secrecy. (2) Public officials shall be in breach of tax secrecy if they 1. disclose or make use…
Third Chapter. Competence of the revenue authorities
The Fiscal Code of Germany Third Chapter Competence of the revenue authorities Section 16 Subject-matter jurisdiction Unless otherwise stipulated, the subject-matter jurisdiction of the revenue authorities shall be determined pursuant to the Fiscal Administration Act. Section 17 Local jurisdiction Unless…
Second Chapter. Tax definitions
The Fiscal Code of Germany Second Chapter Tax definitions Section 3 Taxes, ancillary tax payments (1) “Taxes” shall mean payments of money, other than payments made in consideration of the performance of a particular activity, which are collected by a…
First Chapter. Scope of application
The Fiscal Code of Germany First Part Introductory regulations First Chapter Scope of application Section 1 Scope (1) This Code shall apply to all taxes, including the tax rebates governed by German federal law or the law of the European…
The Fiscal Code of Germany
Full citation: Fiscal Code of Germany in the version promulgated on 1 October 2002 (Federal Law Gazette [Bundesgesetzblatt] I p. 3866; 2003 I p. 61), last amended by Article 17 of the Act of 17 July 2017 (Federal Law Gazette…
Act against doping in sport
German law (Anti-Doping Act – AntiDopG) Full citation: Anti-Doping Act of 10 December 2015 (Federal Law Gazette I, p. 2210) Section 1 Purpose of the act This act serves to fight the use of doping substances and doping methods in…
Transitional and interim provisions. Medicinal Products Act
Medicinal Products Act (Laws / Regulations of Germany) CHAPTER EIGHTEEN Transitional and interim provisions First sub-chapter Transitional provisions arising out of the Law on the Reform of Drug Legislation Section 99 1961 Drug Law The 1961 Drug Law within the…