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
Resource Information
The item "Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK 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 "Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK 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
- 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)
- Language
- eng
- 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
- 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. - München. - 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
- Label
- "Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK
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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/Penalties-i.-S.-des-Paragr.-162-Abs.-4-AO-im/JU72-ts9WYw/" 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/Penalties-i.-S.-des-Paragr.-162-Abs.-4-AO-im/JU72-ts9WYw/">"Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK</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/Penalties-i.-S.-des-Paragr.-162-Abs.-4-AO-im/JU72-ts9WYw/" 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/Penalties-i.-S.-des-Paragr.-162-Abs.-4-AO-im/JU72-ts9WYw/">"Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK</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>
