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Germany · Question · Mündliche Frage

17/12162

Application of 398a No. 2 Tax Code More targeted design of Section 371 Tax Code

openGermany· German Bundestag· DE

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1 January 2009

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Beantwortet

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Source updated

26 July 2022

Summary

Original text of the question(s):<br /> <br /> How is the amount of money to be classified according to Section 398a Number 2 of the Tax Code (AO) in terms of tax and duty law, and does the Federal Government see the need to make Section 371 AO more targeted in order to exclude cases in which, for example, B. Could unwanted consequences arise as a result of an unintentionally (objectively) incorrect VAT return?

Machine translation from German. The official text remains authoritative.

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