The Fiscal Code of Germany 5th Subchapter Legal and administrative assistance Section 111 Administrative assistance obligations (1) All courts and authorities shall be obliged
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
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)
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,
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
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.
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
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