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- Title
Vertrauensschutz im Steuerrecht aus Sicht der Verwaltung.
- Authors
Myßen, Michael
- Abstract
The article "Protection of Trust in Tax Law from the Perspective of the Administration" explains the significance of trust protection in tax law from the perspective of the tax administration. The administration does not have the final decision-making authority in interpreting the laws and relies on decisions of the Federal Fiscal Court (BFH). Trust protection is regulated by the tax assessment notice according to § 176 AO, but there are exceptions when general administrative provisions are repealed or amended. The article emphasizes that the taxpayer can influence the timing of tax assessment by submitting the tax return early. Trust protection in tax law is ensured through various measures and regulations, such as general equity provisions, individual measures, non-application decrees of the administration, binding information, and commitments of the administration.
- Subjects
TAX administration &; procedure; FEDERAL court decisions; TAX returns; LEGAL authorities; EXCEPTIONS (Law)
- Publication
FinanzRundschau, 2024, Vol 106, Issue 11, p512
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061104