The Resource "Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK

"Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK

Label
"Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK
Title
"Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK
Creator
Subject
Language
eng
Summary
Sec. 162(4) of the General Tax Code (AO) enables the German tax authorities to impose a penalty if a taxpayer fails to meet the transfer pricing documentation requirements under Sec. 90(3) AO. For the determination of these penalties, the tax authorities have the right to resort to a tax basis assessed on an arbitrary basis. Examines the compatibility of this right with Art. 6 of the European Convention of Human Rights (ECHR)
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 13 (2004),
http://library.link/vocab/creatorName
  • Hahn, H. (Hartmut)
  • Ziegler, J
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • penalties
  • transfer pricing
  • documentation requirements
  • human rights
Label
"Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK
Instantiates
Publication
Label
"Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK
Publication

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