The Fiscal Code of Germany 2nd Subchapter Exclusion and rejection of public officials and other persons Section 82 Persons excluded
Category: Laws / Regulations of Germany
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
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
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
Second Chapter. Tax debtor-creditor relationship
The Fiscal Code of Germany Second Chapter Tax debtor-creditor relationship Section 37 Claims arising from the tax debtor-creditor relationship
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,
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
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.
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
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,