German Fiscal Code
E501723
The German Fiscal Code is Germany’s central tax law framework that sets out the general rules and procedures for tax administration, assessment, and enforcement across the country.
All labels observed (1)
| Label | Occurrences |
|---|---|
| German Fiscal Code canonical | 1 |
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
codified statute
ⓘ
federal law of Germany ⓘ tax law ⓘ |
| appliesInJurisdiction | Federal Republic of Germany NERFINISHED ⓘ |
| bindingOn |
federal tax authorities
ⓘ
municipal tax authorities in Germany ⓘ state tax authorities in Germany ⓘ taxpayers in Germany ⓘ |
| contains |
definitions of tax law terms
ⓘ
procedural provisions for tax disputes ⓘ |
| country | Germany NERFINISHED ⓘ |
| governs |
obligations of taxpayers
ⓘ
powers of tax authorities ⓘ rights of taxpayers ⓘ tax procedural law in Germany ⓘ |
| isFrameworkFor |
Corporation Tax Act of Germany
NERFINISHED
ⓘ
Income Tax Act of Germany NERFINISHED ⓘ Value Added Tax Act of Germany NERFINISHED ⓘ specific German tax acts ⓘ |
| languageOfDocument | German ⓘ |
| legalDomain |
fiscal law
ⓘ
tax law ⓘ |
| legalSystem | civil law system ⓘ |
| levelOfGovernment | federal ⓘ |
| officialName | Abgabenordnung NERFINISHED ⓘ |
| purpose |
to ensure consistent application of tax law across Germany
ⓘ
to provide a uniform framework for tax administration in Germany ⓘ |
| regulates |
administrative appeals in tax matters
ⓘ
administrative fines in tax matters ⓘ cooperation duties of taxpayers ⓘ interest on tax arrears ⓘ late payment surcharges ⓘ limitation periods in tax matters ⓘ record-keeping obligations for tax purposes ⓘ tax assessments ⓘ tax audits ⓘ tax collection measures ⓘ tax criminal law procedures ⓘ tax enforcement measures ⓘ tax registration procedures ⓘ tax returns ⓘ tax secrecy ⓘ |
| setsOut |
general rules of tax law
ⓘ
procedural rules for tax administration ⓘ rules for tax assessment ⓘ rules for tax collection ⓘ rules for tax enforcement ⓘ |
| shortName | AO NERFINISHED ⓘ |
| typeOfRule | general part of German tax law ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.