The Fiscal Code of Germany Sixth Part Enforcement First Chapter General provisions Section 249 Enforcement authorities (1) The revenue authorities may,
Category: Laws / Regulations of Germany
Third Chapter. Provision of collateral
The Fiscal Code of Germany Third Chapter Provision of collateral Section 241 Nature of collateral (1) Whoever is required under the tax laws to provide collateral may do so:
Second Chapter. Interest accrual, late-payment penalties
The Fiscal Code of Germany Second Chapter Interest accrual, late-payment penalties 1st Subchapter Interest accrual Section 233 General Interest shall be charged on claims arising from
First Chapter. Realisation, maturity and expiration of claims arising from the tax debtor-creditor relationship
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External audit. Fourth Chapter
The Fiscal Code of Germany Fourth Chapter External audit 1st Subchapter General provisions Section 193 Permissibility of an external audit (1) It shall be permissible to conduct audits of taxpayers who operate a business
2nd Subchapter. Separate determination of tax bases, assessment of base amounts of non-personal taxes
The Fiscal Code of Germany 2nd Subchapter Separate determination of tax bases, assessment of base amounts of non-personal taxes I. Separate determination Section 179 Determination of tax bases
IV. Costs. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany IV. Costs Section 178 Costs of making special use of the customs authorities (1) The authorities of the federal customs administration
III. Finality. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany III. Finality Section 172 Cancelling and amending tax assessment notices (1) A tax assessment notice,
II. Period of limitation for the assessment. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany II. Period of limitation for the assessment Section 169 Period for assessment (1) A tax assessment and its cancellation or amendment shall no longer be permissible
I. General provisions. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany Third Chapter Assessment and determination procedures 1st Subchapter Tax assessment I. General provisions Section 155 Tax assessment (1) Unless otherwise prescribed,