The Tax Code (AO) is the “Basic Tax Law” and regulates the entire administrative procedure – from the submission of a tax declaration to the determination and collection of the tax up to the enforcement. However, not only taxpayers but also the tax authorities have to comply with certain requirements. With the general taxation principles, let’s take a look at the nationwide uniform “guidelines” for the tax office!
According to § 1 (1) sentence 1 AO, the tax code applies to all taxes administered by federal and state tax authorities. This initially excludes municipalities that apply their own tax statutes. However, laws such as the Income or Sales Tax Act are also federal laws. However, their administration is not carried out by an independent authority (“Federal Tax Office”), but by the respective financial administrations of the Länder.
Without uniform taxation principles, the following situations could now arise as an example:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.