Due to numerous regulations in individual tax law (EStG, UStG, GewStG), the tax authorities are entitled to a wide variety of tax revenues. However, the pure claim is useless if there is no clarity about its assertion to the taxpayer. As for so many areas, the tax code (AO) also contains corresponding standards for the so-called tax collection. Let us therefore take a brief look at the broad guidelines of the survey procedure.
The collection follows immediately after the tax has been set. If the taxpayer fails to pay (service), the tax office may order enforcement.
The realization of claims arising from the tax liability is finally regulated in §§ 218 to 248 AO. The standards apply to all types of tax, if and insofar as the individual tax laws do not contain any different regulations (so-called leges specialis). This follows from the general scope of application of the Tax Code (§ 1 AO).
Claims arising from the tax liability relationship that exists between the state and citizens and companies arise as soon as the statutory facts are realized (§ 38 AO). At this time, the Treasury is entitled to the income tax arising, for example, under §§ 2 and 32a EStG. However, the claim has not yet been asserted against the taxable person, unless such a decision has been issued.
Example: The income tax arises according to § 36 EStG on 31.12. of the respective calendar year. In the same “legal second”, the Treasury acquires the tax claim within the meaning of § 37 (1) AO. However, the collection procedure does not start until a tax ruling has been issued.
According to § 218 (1) AO, the tax assessment is the basis for the realisation of claims arising from the tax liability relationship. The same applies to tax refunds, liability and rulings on tax-related services. Tax applications are tax assessments subject to review (§ 168 sentence 1 AO). Tax rulings and rulings equivalent to them are thus already enforceable administrative acts from the date of issue.
With maturity and deferment, there are two additional standards to § 218 AO, which on the one hand regulate the principle and on the other hand the exception. Where:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.