If the tax code (AO) – the “Fundamental Tax Act” – were a feature film, the administrative acts could undoubtedly be described as the most important protagonists. The classification of an official letter as an administrative act triggers various legal consequences, but it opens the way in particular to the out-of-court appeal procedure. Let’s look at the most important details around administrative acts and their disclosure to stakeholders!
The term administrative act within the meaning of the AO is identical to the definition contained in the Administrative Procedure Act (VwVfG). The background to the “double regulation” is merely that the latter does not apply to tax administration proceedings (§ 2(2) no. 1 VwVfG).
Actually, an administrative act (decision) according to § 118 sentence 1 AO exists if an authority within the meaning of § 6 AO
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.