The Fiscal Code of Germany Second Chapter Obligations to cooperate 1st Subchapter The keeping of accounts and records Section 140 Account-keeping and recording obligations deriving from other laws Whoever is obliged under laws other than tax laws to keep accounts…
1st Subchapter. Data relating to civil status and operations. First Chapter Recording taxpayer data. Fourth Part Executing the taxation procedure
The Fiscal Code of Germany Fourth Part Executing the taxation procedure First Chapter Recording taxpayer data 1st Subchapter Data relating to civil status and operations Section 134 (rescinded) Section 135 (rescinded) Section 136 (rescinded) 2nd Subchapter Duties of disclosure Section…
Second Chapter. Administrative acts
The Fiscal Code of Germany Second Chapter Administrative acts Section 118 Definition of administrative act An administrative act shall be any order, decision or other sovereign measure taken by an authority to regulate an individual case in the sphere of…
5th Subchapter. Legal and administrative assistance
The Fiscal Code of Germany 5th Subchapter Legal and administrative assistance Section 111 Administrative assistance obligations (1) All courts and authorities shall be obliged to provide such administrative assistance as is necessary to execute the taxation procedure. Section 102 shall…
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 to the calculation of time limits and the setting…
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) of a participant may refuse to furnish information…
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, upon request, submit/present accounts, records, business papers and other documents to the revenue authority for the purpose…
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 (1) The participants and other persons shall provide the revenue authority with the information needed to…
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. In particular, they shall ensure that taxes…
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 (1) The following persons may not act on behalf of a revenue authority in administrative proceedings: 1. whoever is himself…