Tax notices and other administrative acts of the tax authorities oblige the participant to perform a certain act, toleration or omission. The focus is regularly on the payment of the tax due, for example after the issuance of an income tax assessment. But what if the taxpayer refuses to pay? For this case, the enforcement procedure according to §§ 249 continues the following AO, which we would like to take a look at today!
The enforcement procedure constitutes an independent administrative procedure, which is standardized in the first to fourth section of the Tax Code (AO), specifically in §§ 249 to 346 AO. Further legal bases are on the one hand the execution order and on the other hand the enforcement order (VollzA/VollStrA). These, like the Code of Civil Procedure (ZPO), are binding on the financial authorities.
Where between
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.