The Tax Code (AO) regulates the entire tax procedure and thus constitutes a “Basic Tax Law”. Because without knowing the most important contents and the structure of the tax code, you know what income (for example according to the EStG) is available, but you lack the know-how to assert the tax claims by the tax office. So let’s take a look at how the AO is structured in its basic features!
With the Tax Code, the legislature has created a “Basic Tax Act” similar to the Administrative Procedure Act (VwVfG) in many places. It applies exclusively to taxes, tax refunds and tax ancillary services (§ 1 (1) sentence 1 and paragraph 3 AO). On the other hand, the AO does not apply to other administrative procedures, such as fines, building and family law.
Conversely, the standards of the VwVfG are also irrelevant for the taxation procedure, insofar as the AO does not explicitly refer to these provisions (§ 2 (2) no. 1 VwVfG). The structure of the tax code can be described in nine chapters:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.