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,
First Chapter. Scope of application
The Fiscal Code of Germany First Part Introductory regulations First Chapter Scope of application Section 1 Scope (1) This Code shall apply to all taxes,
The Fiscal Code of Germany
Full citation: Fiscal Code of Germany in the version promulgated on 1 October 2002 (Federal Law Gazette [Bundesgesetzblatt] I p. 3866; 2003 I p. 61), last amended by Article 17 of the Act of 17 July 2017 (Federal Law Gazette…
Act against doping in sport
German law (Anti-Doping Act – AntiDopG) Full citation: Anti-Doping Act of 10 December 2015 (Federal Law Gazette I, p. 2210) Section 1 Purpose of the act
Transitional and interim provisions. Medicinal Products Act
Medicinal Products Act (Laws / Regulations of Germany) CHAPTER EIGHTEEN Transitional and interim provisions First sub-chapter Transitional provisions arising out of the Law on the Reform of Drug Legislation