The Resource Die Mitwirkungspflicht nach Paragr. 138 BAO

Die Mitwirkungspflicht nach Paragr. 138 BAO

Label
Die Mitwirkungspflicht nach Paragr. 138 BAO
Title
Die Mitwirkungspflicht nach Paragr. 138 BAO
Creator
Subject
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),
Geographic coverage
  • European Union
  • Europe
Language note
German
Label
Die Mitwirkungspflicht nach Paragr. 138 BAO
Instantiates
Publication
Label
Die Mitwirkungspflicht nach Paragr. 138 BAO
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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