Tax notices and equivalent administrative acts | Other administrative acts
Tax notice (§ 155 paragraph 2 AO) | Liability notice (§ 191 paragraph 1 AO)
Basic decision (§ 181 (1) sentence 1 AO) | Determination of default surcharges (§ 240 (1) AO)
Fixation of interest (§ 239 (1) sentence 1 AO) | Suspension of execution (§ 361 (1) AO)
If an administrative act – which also includes the tax assessments – is once “in the world”, it takes effect with exactly this content. However, neither the work of tax officials nor tax consultants and taxpayers is free from errors that can find their way into the tax assessment. The legislator also knows this, which is why he has created the necessary possibilities for a correction of tax rulings with numerous regulations. So let’s dive once again into the depths of the tax code (AO)!
The tax code explicitly distinguishes between tax rulings and equivalent rulings on the one hand and other administrative acts on the other. Some examples:
An administrative act is only equated to the tax assessments if the respective norm explicitly indicates this. Occasionally, the corresponding notice can also be found in the application decree of the Tax Code (AEAO).
Based on the aforementioned division of administrative acts, the
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.