The Resource Die Mitwirkungspflicht nach Paragr. 138 BAO
Die Mitwirkungspflicht nach Paragr. 138 BAO
Resource Information
The item Die Mitwirkungspflicht nach Paragr. 138 BAO represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Die Mitwirkungspflicht nach Paragr. 138 BAO represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the role of both the tax administration and the taxpayer in a tax audit are described. The tax administration is obliged to find the truth based on Sec. 115 of the Austrian procedural law code (BAO), while the taxpayer has to provide information based on Sec. 119 BAO and prove the correctness of the facts presented (Sec. 138 BAO)
- Language
- eng
- Label
- Die Mitwirkungspflicht nach Paragr. 138 BAO
- Title
- Die Mitwirkungspflicht nach Paragr. 138 BAO
- Language
- eng
- Summary
- In this article, the role of both the tax administration and the taxpayer in a tax audit are described. The tax administration is obliged to find the truth based on Sec. 115 of the Austrian procedural law code (BAO), while the taxpayer has to provide information based on Sec. 119 BAO and prove the correctness of the facts presented (Sec. 138 BAO)
- Citation source
- In: Österreichisches Recht der Wirtschaft. - Wien. - Vol. 33 (2015),
- http://library.link/vocab/creatorName
- Joklik-Fürst, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- audit
- burden of proof
- procedural law
- tax compliance
- Label
- Die Mitwirkungspflicht nach Paragr. 138 BAO
- Label
- Die Mitwirkungspflicht nach Paragr. 138 BAO
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Mitwirkungspflicht-nach-Paragr.-138/ZtyZ3N6fld0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Mitwirkungspflicht-nach-Paragr.-138/ZtyZ3N6fld0/">Die Mitwirkungspflicht nach Paragr. 138 BAO</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Mitwirkungspflicht-nach-Paragr.-138/ZtyZ3N6fld0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Mitwirkungspflicht-nach-Paragr.-138/ZtyZ3N6fld0/">Die Mitwirkungspflicht nach Paragr. 138 BAO</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
