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2nd Subchapter. Separate determination of tax bases, assessment of base amounts of non-personal taxes
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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
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1st Subchapter. The keeping of accounts and records. Obligations to cooperate
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1st Subchapter. Data relating to civil status and operations. First Chapter Recording taxpayer data. Fourth Part Executing the taxation procedure
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Second Chapter. Administrative acts
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