Main Steuerverfahrensrechtliches Internum des Steuerpflichtigen?: Reichweite der Mitwirkungspflichten des Steuerpflichtigen bezüglich ohne Rechtspflicht erstellter interner steuerlicher Unterlagen.
Steuerverfahrensrechtliches Internum des Steuerpflichtigen?: Reichweite der Mitwirkungspflichten des Steuerpflichtigen bezüglich ohne Rechtspflicht erstellter interner steuerlicher Unterlagen. cover

Steuerverfahrensrechtliches Internum des Steuerpflichtigen?: Reichweite der Mitwirkungspflichten des Steuerpflichtigen bezüglich ohne Rechtspflicht erstellter interner steuerlicher Unterlagen.

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The German tax procedure is characterised by the declaration and verification principle. In principle, it is up to the tax authority according to § 88 para. 1 AO, to determine the tax-relevant facts of each individual taxpayer. However, the relevant information relevant to taxation is regularly realized in the sphere of the taxpayer. To ensure uniform taxation. S. v. Art. 3 para. 1 GG, however, the state relies on this information of the taxpayer. The taxable person is therefore pursuant to §§ 90 ff. AO committed to participation. The extent to which the taxpayer can request the submission of internal documents prepared without legal obligation has always been unclear. This research gap closes the author with her work. For this purpose, it develops the Institute of the Tax Procedure Internum, which, as a movable system, leads to the restriction of the taxpayer's obligation to submit under certain circumstances.
Request Code : ZLIBIO4192544
Categories:
Year:
2023
Publisher:
Duncker & Humblot GmbH
Language:
German
Pages:
280
ISBN 10:
3428189280
ISBN 13:
9783428189281
ISBN:
3428189280,9783428189281

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