Übersetzung durch den Sprachendienst des Bundesministerium der Finanzen.
Translation provided by the Language Service of the Federal Ministry of Finance.
Stand: Die Übersetzung berücksichtigt die Änderung(en) des Gesetzes durch Artikel 17 des Gesetzes vom 17. Juli 2017 (BGBl. I S. 2541)
Der Stand der deutschsprachigen Dokumentation kann aktueller sein. Vergleichen Sie dazu bitte http://www.gesetze-im-internet.de/ao_1977/BJNR006130976.html.
Version information: The translation includes the amendment(s) to the Act by Article 17 of the Act of 17 July 2017 (Federal Law Gazette I p. 2541)
Translations may not be updated at the same time as the German legal provisions displayed on this website. To compare with the current status of the German version, see http://www.gesetze-im-internet.de/ao_1977/BJNR006130976.html.
Zur Nutzung dieser Übersetzung lesen Sie bitte den Hinweis unter "Translations".
For conditions governing use of this translation, please see the information provided under "Translations".
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First Part
Introductory regulations |
First Chapter
Scope of application |
| Section 1Scope |
| Section 2Primacy of international agreements |
| Section 2aScope of provisions on the processing of personal data |
Second Chapter
Tax definitions |
| Section 3Taxes, ancillary tax payments |
| Section 4Law |
| Section 5Discretion |
| Section 6Authorities, public and non-public entities, revenue authorities |
| Section 7Public officials |
| Section 8Residence |
| Section 9Habitual abode |
| Section 10Business management |
| Section 11Registered office |
| Section 12Permanent establishment |
| Section 13Permanent representative |
| Section 14Economic activity |
| Section 15Relatives |
Third Chapter
Competence of the revenue authorities |
| Section 16Subject-matter jurisdiction |
| Section 17Local jurisdiction |
| Section 18Separate determination |
| Section 19Taxes on the income and capital of natural persons |
| Section 20Taxes on the income and capital of corporations, associations and pools of assets |
| Section 20aTaxes on income in the case of construction services |
| Section 21Valued-added tax |
| Section 22Non-personal taxes |
| Section 22aJurisdiction on the continental shelf and in the exclusive economic zone |
| Section 23Import and export duties, excise duties |
| Section 24Surrogate competence |
| Section 25Multiple local jurisdiction |
| Section 26Transfer of jurisdiction |
| Section 27Agreed jurisdiction |
| Section 28Disputed jurisdiction |
| Section 29Imminent danger |
| Section 29aAssistance for tax offices with local jurisdiction as ordered by superior revenue authorities |
| Section 29bThe processing of personal data by revenue authorities |
| Section 29cThe processing of personal data for other purposes by revenue authorities |
Fourth Chapter
Tax secrecy |
| Section 30Tax secrecy |
| Section 30a(rescinded) |
| Section 31Disclosure of tax bases |
| Section 31aDisclosure for the purpose of countering unlawful employment and the misappropriation of benefits |
| Section 31bDisclosure for the purposes of countering money laundering and terrorist financing |
| Section 31cThe processing of special categories of personal data for statistical purposes by revenue authorities |
Fifth Chapter
Limited liability of public officials |
| Section 32Limited liability of public officials |
| Section 32aRevenue authorities’ obligation to provide information where data are collected from the data subject |
| Section 32bRevenue authorities’ obligation to provide information where personal data have not been obtained from the data subject |
| Section 32cRight of access by the data subject |
| Section 32dForm of information or access |
| Section 32eRelation to other access and information rights |
| Section 32fRight to rectification and erasure, right to object |
| Section 32gData protection officers for revenue authorities |
| Section 32hData protection supervision, data protection impact assessments |
| Section 32iJudicial protection |
| Section 32jRequest for court judgement in cases where an adequacy decision by the European Commission is presumed to be contrary to law |
Second Part
Legal provisions on tax liability |
First Chapter
Taxpayer |
| Section 33Taxpayer |
| Section 34Obligations of legal representatives and asset managers |
| Section 35Obligations of persons with powers of disposal |
| Section 36Termination of the authority to represent |
Second Chapter
Tax debtor-creditor relationship |
| Section 37Claims arising from the tax debtor-creditor relationship |
| Section 38Arising of claims from the tax debtor-creditor relationship |
| Section 39Attribution |
| Section 40Actions contrary to law or public policy |
| Section 41Invalid legal transactions |
| Section 42Abuse of tax planning schemes |
| Section 43Tax debtor, creditor of a tax rebate |
| Section 44Joint and several debtors |
| Section 45Universal succession |
| Section 46Cession, pledging, seizure |
| Section 47Expiration |
| Section 48Payment by third parties, liability of third parties |
| Section 49Missing persons |
| Section 50Expiration and unconditionality of excise duty, transfer of the conditional excise duty debt |
Third Chapter
Tax-privileged purposes |
| Section 51General |
| Section 52Public-benefit purposes |
| Section 53Charitable purposes |
| Section 54Religious purposes |
| Section 55Altruistic activity |
| Section 56Exclusivity |
| Section 57Directness |
| Section 58Activities having no detrimental effect on tax privilege |
| Section 59Preconditions for tax privileges |
| Section 60Requirements to be met by the statutes |
| Section 60aDetermination of compliance with statute-related preconditions |
| Section 61Dedication of assets in the statutes |
| Section 62Reserves and asset accumulation |
| Section 63Requirements to be met by actual management activity |
| Section 64Taxable economic activities |
| Section 65Dedicated activity |
| Section 66Welfare |
| Section 67Hospitals |
| Section 67aSporting events |
| Section 68Specific dedicated activities |
Fourth Chapter
Liability |
| Section 69Liability of the representative |
| Section 70Liability of the person represented |
| Section 71Liability of tax evaders and persons receiving, holding or selling goods obtained by tax evasion |
| Section 72Liability for breaches of the obligation on the authenticity of accounts |
| Section 72aThird-party liability in connection with the transmission of data to revenue authorities |
| Section 73Liability in the case of fiscal unity |
| Section 74Liability of the owner of objects |
| Section 75Liability of the acquirer of a business |
| Section 76Liability in rem |
| Section 77Obligation to tolerate |
Third Part
General rules of procedure |
First Chapter
Procedural principles |
1st Subchapter
Participation in the proceedings |
| Section 78Participants |
| Section 79Capacity to act |
| Section 80Authorised representatives and advisers |
| Section 80aElectronic transmission to Land revenue authorities of data contained in authorisations granting powers of representation |
| Section 81Official appointment of a representative |
2nd Subchapter
Exclusion and rejection of public officials and other persons |
| Section 82Persons excluded |
| Section 83Fear of bias |
| Section 84Rejection of members of a committee |
3rd Subchapter
Taxation principles, evidence |
| I. General |
| Section 85Taxation principles |
| Section 86Commencement of proceedings |
| Section 87Official language |
| Section 87aElectronic communication |
| Section 87bConditions for transmitting data to revenue authorities via electronic means |
| Section 87cUse of unofficial data processing programmes in taxation procedures |
| Section 87dThird-party transmission of data to revenue authorities |
| Section 87eExceptions for import and export duties, excise duties and aviation tax |
| Section 88Principle of investigation |
| Section 88aCollection of protected data |
| Section 88bNationwide retrieval and use of data to prevent, investigate and prosecute understatements of tax |
| Section 89Advice, information |
| Section 90Obligation of participants to cooperate |
| Section 91Participant consultation |
| Section 92Evidence |
| II. Evidence through information and expert opinion |
| Section 93Obligation of the participants and other persons to provide information |
| Section 93aGeneral obligation to disclose information |
| Section 93bAutomated retrieval of account information |
| Section 93cTransmission of data by third parties |
| Section 93dAuthorisation to issue ordinances |
| Section 94Examination under oath |
| Section 95Sworn statement |
| Section 96Enlistment of experts |
| III. Documentary evidence and evidence by inspection |
| Section 97Submission/presentation of documents |
| Section 98Carrying out inspections |
| Section 99Entry onto property and premises |
| Section 100Presentation of valuables |
| IV. Right of refusal to furnish information and documents |
| Section 101Relatives’ right of refusal to furnish information and to take an oath |
| Section 102Right to withhold information to protect certain professional secrets |
| Section 103Right to withhold information for fear of prosecution for a criminal or administrative offence |
| Section 104Refusal to render opinion and to submit/present documents |
| Section 105Relationship between duty of public entities to furnish information and documents and their duty of secrecy |
| Section 106Limitation on the duty to furnish information and documents in the case of adverse effects on the public interest |
| V. Compensation of persons obliged to furnish information and of experts |
| Section 107Compensation of persons obliged to furnish information and of experts |
4th Subchapter
Time limits, deadlines, restitutio in integrum |
| Section 108Time limits and deadlines |
| Section 109Extension of time limits |
| Section 110Restitutio in integrum |
5th Subchapter
Legal and administrative assistance |
| Section 111Administrative assistance obligations |
| Section 112Preconditions for and limitations to administrative assistance |
| Section 113Selecting an authority |
| Section 114Implementation of administrative assistance |
| Section 115Costs of administrative assistance |
| Section 116Reporting tax crimes |
| Section 117International legal and administrative assistance in tax matters |
| Section 117aTransmission of personal data to Member States of the European Union |
| Section 117bUse of data to be supplied pursuant to Framework Decision 2006/960/JHA |
| Section 117cImplementation of nationally applicable international agreements to improve international tax compliance |
Second Chapter
Administrative acts |
| Section 118Definition of administrative act |
| Section 119Clarity and form of an administrative act |
| Section 120Ancillary provisions to administrative acts |
| Section 121Reasons for an administrative act |
| Section 122Disclosure of an administrative act |
| Section 122aDisclosure of administrative acts via electronic retrieval |
| Section 123Appointment of an authorised recipient |
| Section 124Validity of an administrative act |
| Section 125Invalidity of an administrative act |
| Section 126Remedying errors in procedure and form |
| Section 127Consequences of errors in procedure and form |
| Section 128Reinterpretation of an erroneous administrative act |
| Section 129Obvious errors in issuing an administrative act |
| Section 130Withdrawal of an unlawful administrative act |
| Section 131Revocation of a lawful administrative act |
| Section 132Withdrawal, revocation, cancellation and amendment in legal remedy proceedings |
| Section 133Return of documents and other items |
Fourth Part
Executing the taxation procedure |
First Chapter
Recording taxpayer data |
1st Subchapter
Data relating to civil status and operations |
| Section 134(rescinded) |
| Section 135(rescinded) |
| Section 136(rescinded) |
2nd Subchapter
Duties of disclosure |
| Section 137The recording for tax purposes of corporations, associations and pools of assets |
| Section 138Reporting commercial activity |
| Section 138aCountry-by-country reports by multinational enterprise groups |
| Section 138bObligations of third parties to notify revenue authorities of relationships between domestic taxpayers and third-country companies |
| Section 138cAuthorisation to issue ordinances |
| Section 139Registering operations in certain cases |
3rd Subchapter
Identifier |
| Section 139aIdentifier |
| Section 139bIdentification number |
| Section 139cBusiness identification number |
| Section 139dAuthorisation to issue ordinances |
Second Chapter
Obligations to cooperate |
1st Subchapter
The keeping of accounts and records |
| Section 140Account-keeping and recording obligations deriving from other laws |
| Section 141The obligation of certain taxpayers to keep accounts |
| Section 142Supplementary provisions for farmers and foresters |
| Section 143Recording the receipt of goods |
| Section 144Recording the exit of goods |
| Section 145General specifications relating to the keeping of accounts and records |
| Section 146Formal rules on the keeping of accounts and records |
| Section 146aRules for accounting and record-keeping using electronic record-keeping systems; authorisation to issue ordinances |
| Section 146bCash inspections |
| Section 147Formal rules on the retention of documents |
| Section 147aProvisions for retaining the records and documents of certain taxpayers |
| Section 148The authorisation of simplifications |
2nd Subchapter
Tax returns |
| Section 149Filing tax returns |
| Section 150Format and content of tax returns |
| Section 151Documentation of an oral tax return filing at a tax office |
| Section 152Late-filing penalty |
| Section 153Correction of returns |
3rd Subchapter
Authenticity of accounts |
| Section 154Authenticity of accounts |
Third Chapter
Assessment and determination procedures |
1st Subchapter
Tax assessment |
| I. General provisions |
| Section 155Tax assessment |
| Section 156Refraining from tax assessment |
| Section 157Form and content of tax assessment notices |
| Section 158Validity of accounts |
| Section 159Proof of fiduciary status |
| Section 160Naming creditors and the recipients of payments |
| Section 161Inventory shortfalls |
| Section 162Estimating tax bases |
| Section 163Divergent assessment of taxes on grounds of equity |
| Section 164Tax assessment subject to review |
| Section 165Provisional tax assessments, suspension of tax assessments |
| Section 166Third party effects of the tax assessment |
| Section 167Self-assessed tax return, use of tax marks or tax stamps |
| Section 168Effects of a self-assessed tax return |
| II. Period of limitation for the assessment |
| Section 169Period for assessment |
| Section 170Beginning of the period for assessment |
| Section 171Suspension of expiration |
| III. Finality |
| Section 172Cancelling and amending tax assessment notices |
| Section 173Cancelling or amending tax assessment notices as a result of new facts or evidence |
| Section 174Conflicting tax assessments |
| Section 175Amending tax assessment notices based on basic assessment notices and events with retroactive effect |
| Section 175aThe implementation of mutual agreement understandings |
| Section 175bAmending tax assessment notices based on transmissions of data from third parties |
| Section 176Protection of confidence in cancelling and amending tax notices of assessment |
| Section 177Correction of material errors |
| IV. Costs |
| Section 178Costs of making special use of the customs authorities |
| Section 178aCosts of making special use of the revenue authorities |
2nd Subchapter
Separate determination of tax bases, assessment of base amounts of non-personal taxes |
| I. Separate determination |
| Section 179Determination of tax bases |
| Section 180Separate determination of tax bases |
| Section 181Procedural rules for separate determination, determination period, obligation to file returns |
| Section 182Effects of separate determination |
| Section 183Authorised recipients in the case of joint determination |
| II. Assessment of base amounts of non-personal taxes |
| Section 184Assessment of base amounts of non-personal taxes |
3rd Subchapter
Apportionment and allocation |
| Section 185Validity of the general provisions |
| Section 186Participants |
| Section 187Inspection of files |
| Section 188Notice of apportionment |
| Section 189Amendment to the apportionment |
| Section 190Allocation procedure |
4th Subchapter
Liability |
| Section 191Notices of liability, notices of compulsory tolerance |
| Section 192Contractual liability |
Fourth Chapter
External audit |
1st Subchapter
General provisions |
| Section 193Permissibility of an external audit |
| Section 194Scope of an external audit |
| Section 195Jurisdiction |
| Section 196Audit order |
| Section 197Disclosure of the audit order |
| Section 198Identification duty, start of external audit |
| Section 199Audit principles |
| Section 200Obligations of the taxpayer to cooperate |
| Section 201Final meeting |
| Section 202Content and disclosure of audit report |
| Section 203Shortened external audit |
| Section 203aExternal audits in cases where data is transmitted by third parties |
2nd Subchapter
Binding commitments on the basis of an external audit |
| Section 204Preconditions for a binding commitment |
| Section 205Format of a binding commitment |
| Section 206Binding effect |
| Section 207Expiry, cancellation and amendment of the binding commitment |
Fifth Chapter
Tax investigation (customs investigation) |
| Section 208Tax investigation (customs investigation) |
Sixth Chapter
Fiscal supervision in special cases |
| Section 209Object of fiscal supervision |
| Section 210Powers of the revenue authorities |
| Section 211Obligations of the persons affected |
| Section 212Implementation provisions |
| Section 213Special supervisory measures |
| Section 214Representatives |
| Section 215Seizure during supervision |
| Section 216Transfer to federal ownership |
| Section 217Tax aides |
Fifth Part
Levy procedure |
First Chapter
Realisation, maturity and expiration of claims arising from the tax debtor-creditor relationship |
1st Subchapter
Realisation and maturity of claims arising from the tax debtor-creditor relationship |
| Section 218Realisation of claims from the tax debtor-creditor relationship |
| Section 219Requirement to pay in the case of notices of liability |
| Section 220Maturity |
| Section 221Other maturity |
| Section 222Deferment |
| Section 223(rescinded) |
2nd Subchapter
Payment, set-off and remission |
| Section 224Place of payment, date of payment |
| Section 224aObjects of art in lieu of payment |
| Section 225Order of amortisation |
| Section 226Set-off |
| Section 227Remission |
3rd Subchapter
Lapse of right to enforce payment of overdue tax |
| Section 228Object of the limitation, limitation period |
| Section 229Beginning of limitation period |
| Section 230Suspension of limitation period |
| Section 231Interruption of limitation period |
| Section 232Effect of limitation period |
Second Chapter
Interest accrual, late-payment penalties |
1st Subchapter
Interest accrual |
| Section 233General |
| Section 233aInterest accrual on tax deficiencies and tax refunds |
| Section 234Interest during deferment |
| Section 235Interest accrual on evaded taxes |
| Section 236Interest on refund amounts during legal proceedings |
| Section 237Interest while implementation is suspended |
| Section 238Amount and calculation of interest |
| Section 239Interest assessment |
2nd Subchapter
Late-payment penalties |
| Section 240Late-payment penalties |
Third Chapter
Provision of collateral |
| Section 241Nature of collateral |
| Section 242The effect of depositing means of payment |
| Section 243Pledging securities |
| Section 244Suitable tax guarantors |
| Section 245Other items as collateral |
| Section 246Acceptance value |
| Section 247The exchange of collateral |
| Section 248Obligation to provide additional collateral |
Sixth Part
Enforcement |
First Chapter
General provisions |
| Section 249Enforcement authorities |
| Section 250Request for recovery |
| Section 251Enforceable administrative acts |
| Section 252Judgement creditor |
| Section 253Judgement debtor |
| Section 254Preconditions for commencing with enforcement |
| Section 255Enforcement against legal persons under public law |
| Section 256Objections to enforcement |
| Section 257Stay and limitation of enforcement |
| Section 258Temporary stay or limitation of enforcement |
Second Chapter
Enforcement owing to monetary claims |
1st Subchapter
General provisions |
| Section 259Formal reminder |
| Section 260Statement of the reason for the indebtedness |
| Section 261Write-off |
| Section 262Third party rights |
| Section 263Enforcement against spouses |
| Section 264Enforcement against the usufructuary |
| Section 265Enforcement against heirs |
| Section 266Other cases of limited liability |
| Section 267Enforcement proceedings against associations without legal capacity |
2nd Subchapter
Apportionment of a joint and several obligation |
| Section 268General |
| Section 269Application |
| Section 270General apportionment formula |
| Section 271Apportionment formula for capital tax |
| Section 272Apportionment formula for prepayments |
| Section 273Apportionment formula for tax deficiencies |
| Section 274Special apportionment formula |
| Section 275(rescinded) |
| Section 276Tax arrears, commencement of enforcement |
| Section 277Enforcement |
| Section 278Limitation of enforcement |
| Section 279Form and content of the apportionment notice |
| Section 280Amendments to the apportionment notice |
3rd Subchapter
Enforcement against movable assets |
| I. General |
| Section 281Attachment |
| Section 282Effect of the attachment |
| Section 283Exclusion of warranty claims |
| Section 284Judgement debtor’s asset disclosure |
| II. Enforcement against items |
| Section 285Enforcement officer |
| Section 286Enforcement against items |
| Section 287Powers of the enforcement officer |
| Section 288Enlistment of witnesses |
| Section 289Period of enforcement |
| Section 290Enforcement officer’s requests and notifications |
| Section 291Record |
| Section 292Averting attachment |
| Section 293Liens and preferential rights of third parties |
| Section 294Unpicked crops |
| Section 295Exemption of items from attachment |
| Section 296Realisation |
| Section 297Suspension of realisation |
| Section 298Auction |
| Section 299Knockdown |
| Section 300Lowest bid |
| Section 301Ceasing the auction |
| Section 302Securities |
| Section 303Registered securities |
| Section 304Auctioning unpicked crops |
| Section 305Realisation in special circumstances |
| Section 306Enforcement against spare aircraft parts |
| Section 307Subordinate attachment |
| Section 308Realisation in the case of multiple attachment |
| III. Enforcement against receivables and other property rights |
| Section 309Attachment of a monetary claim |
| Section 310Attachment of a receivable secured by a mortgage |
| Section 311Attachment of a receivable secured by a ship mortgage or registered lien on an aircraft |
| Section 312Attachment of a receivable from endorsable instruments |
| Section 313Attachment of regular earnings |
| Section 314Sequestration order |
| Section 315Effect of the sequestration order |
| Section 316Third party debtor’s obligation to submit a declaration |
| Section 317Other form of realisation |
| Section 318Claims for the return or transfer of items |
| Section 319Exemption of receivables from attachment |
| Section 320Multiple attachment of a receivable |
| Section 321Enforcement against other property rights |
4th Subchapter
Enforcement against immovable assets |
| Section 322Procedure |
| Section 323Enforcement against the legal successor |
5th Subchapter
Freezing injunction/arrest of the debtor |
| Section 324Freezing injunction |
| Section 325Cancellation of the freezing injunction |
| Section 326Arrest of the debtor |
6th Subchapter
Realisation of collateral |
| Section 327Realisation of collateral |
Third Chapter
Enforcement other than of monetary claims |
1st Subchapter
Enforcement owing to actions, tolerance or omissions |
| Section 328Coercive measures |
| Section 329Coercive fine |
| Section 330Substitutive execution |
| Section 331Direct enforcement |
| Section 332Giving warning of coercive measures |
| Section 333Determining the coercive measures |
| Section 334Substitutive coercive detention |
| Section 335Termination of the coercive procedure |
2nd Subchapter
Forcing provision of collateral |
| Section 336Forcing provision of collateral |
Fourth Chapter
Costs |
| Section 337Costs of enforcement |
| Section 338Types of fees |
| Section 339Attachment fee |
| Section 340Confiscation fee |
| Section 341Realisation fee |
| Section 342Plurality of debtors |
| Section 343(rescinded) |
| Section 344Expenses |
| Section 345Travel expenses and expense allowances |
| Section 346Incorrect treatment of items, period for assessment |
Seventh Part
Out-of-court proceedings for legal remedy |
First Chapter
Permissibility |
| Section 347Permissibility of objections |
| Section 348Impermissibility of objections |
| Section 349(rescinded) |
| Section 350Gravamen |
| Section 351Binding effect of other administrative acts |
| Section 352Authority to object in the case of joint determination |
| Section 353Legal successor’s authority to object |
| Section 354Waiver of objection |
Second Chapter
Procedural rules |
| Section 355Period for objection |
| Section 356Instructions on applicable legal remedies |
| Section 357Submission of the objection |
| Section 358Verification of the requirements for permissibility |
| Section 359Participants |
| Section 360Enlistment of others in the proceedings |
| Section 361Suspension of implementation |
| Section 362Withdrawal of the objection |
| Section 363Suspending and adjourning the proceedings |
| Section 364Disclosure of the taxation documents |
| Section 364aDiscussion of the current and legal status |
| Section 364bDetermination of deadlines |
| Section 365Application of procedural rules |
| Section 366Form, content and issuance of the objection ruling |
| Section 367Objection ruling |
| Section 368(rescinded) |
Eighth Part
Provisions relating to crimes and administrative fines, criminal and administrative fine proceedings |
First Chapter
Provisions on crimes |
| Section 369Tax crimes |
| Section 370Tax evasion |
| Section 370a(rescinded) |
| Section 371Voluntary disclosure of tax evasion |
| Section 372Illegal import, export, or transit of goods |
| Section 373Professional, violent or organised smuggling |
| Section 374Receiving, holding or selling goods obtained by tax evasion |
| Section 375Incidental consequences |
| Section 376Limitation period for prosecution |
Second Chapter
Provisions on administrative fines |
| Section 377Tax-related administrative offences |
| Section 378Reckless understatement of tax |
| Section 379General minor tax fraud |
| Section 380Endangerment of withholding taxes |
| Section 381Endangerment of excise tax |
| Section 382Endangerment of import and export duties |
| Section 383Unauthorised acquisition of claims to a tax refund and rebate |
| Section 383a(rescinded) |
| Section 383bBreach of obligations in transmitting data contained in authorisations granting powers of representation |
| Section 384Limitation period for prosecution |
| Section 384aInfringements under Article 83(4) to (6) of Regulation (EU) 2016/679 |
Third Chapter
Criminal proceedings |
1st Subchapter
General provisions |
| Section 385Validity of procedural rules |
| Section 386Jurisdiction of the revenue authority in the case of tax crimes |
| Section 387Revenue authority with subject-matter jurisdiction |
| Section 388Revenue authority with local jurisdiction |
| Section 389Related criminal matters |
| Section 390Multiple jurisdiction |
| Section 391Competent court |
| Section 392Defence |
| Section 393Relationship between criminal proceedings and the taxation procedure |
| Section 394Transfer of ownership |
| Section 395Revenue authority’s power to inspect files |
| Section 396Suspending proceedings |
2nd Subchapter
Investigation |
| I. General |
| Section 397Initiating criminal proceedings |
| Section 398Stay on the grounds of insignificance |
| Section 398aRefraining from prosecution in certain cases |
| II. Revenue authority procedure in the case of tax crimes |
| Section 399Revenue authority’s rights and obligations |
| Section 400Application for the order of summary punishment |
| Section 401Application to order incidental consequences in autonomous proceedings |
| III. Role of the revenue authority in procedures carried out by the public prosecutor |
| Section 402General rights and obligations of the revenue authority |
| Section 403Participation of the revenue authority |
| IV. Tax and customs investigation |
| Section 404Tax and customs investigation |
| V. Reimbursement for witnesses and experts |
| Section 405Reimbursement for witnesses and experts |
3rd Subchapter
Judicial proceedings |
| Section 406Revenue authorities’ role in summary proceedings and autonomous proceedings |
| Section 407Participation of the revenue authority in other cases |
4th Subchapter
Costs of the proceedings |
| Section 408Costs of the proceedings |
Fourth Chapter
Administrative fine proceedings |
| Section 409Competent administrative authority |
| Section 410Supplementary provisions on administrative fine proceedings |
| Section 411Administrative fine proceedings against lawyers, tax consultants, tax representatives, auditors or certified accountants |
| Section 412Service, enforcement, costs |
Ninth Part
Final provisions |
| Section 413Restriction of basic rights |
| Section 414(obsolete) |
| Section 415Entry into force |
