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The Resource Die Paragr. 164, 165 AO als besondere Nebenbestimmungen zum Steuerbescheid

Die Paragr. 164, 165 AO als besondere Nebenbestimmungen zum Steuerbescheid

Label
Die Paragr. 164, 165 AO als besondere Nebenbestimmungen zum Steuerbescheid
Title
Die Paragr. 164, 165 AO als besondere Nebenbestimmungen zum Steuerbescheid
Creator
Subject
Language
eng
Summary
This dissertation considers Sections 164, 165 of the German Tax Code (AO) as special collateral clauses to the tax assessment. Tax law faces the difficulty of having to strike an appropriate balance between the principles of legal certainty and legal correctness. To achieve this, the tax authorities have the instruments of Sections 164, 165 of the German Tax Code (AO) at their disposal, which are applied millions of times each year. To take the great importance of Sections 164, 165 AO into account, the author subjects the two legal institutions to a detailed analysis, whereby he also deals with the basic principles of the law of collateral clauses in the area of tax law. A core concern of the work is to shed light on the exact regulatory content of the reservation of the review as well as the provisional tax assessment and to present what it means in regulatory terms when the tax office lifts a reservation of the review or declares a provisional tax assessment final and what consequences result from this. Furthermore, the author offers proposals to optimise Sections 164, 165 AO
http://library.link/vocab/creatorName
Busch, P
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Recht der Steuern und der öffentlichen Finanzordnung
Series volume
Band 16
http://library.link/vocab/subjectName
  • tax code
  • assessment
  • tax authorities
  • tax law
Label
Die Paragr. 164, 165 AO als besondere Nebenbestimmungen zum Steuerbescheid
Instantiates
Publication
Extent
275 p.
Isbn
9783848761425
Label
Die Paragr. 164, 165 AO als besondere Nebenbestimmungen zum Steuerbescheid
Publication
Extent
275 p.
Isbn
9783848761425

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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