Scope of provisions on the processing of personal data include within the scope of public service-related provisions contained in an agreement for the avoidance of double taxation those entities and institutions that are specified by competent authorities in an arrangement permitted under that agreement. specify income or assets or parts thereof for which the Federal Republic of Germany will allow a tax credit based on the application of a provision contained in an agreement for the avoidance of double taxation and notified via diplomatic channels, andĢ. (3) The Federal Government shall be authorised to adopt, by way of ordinances issued with the consent of the Bundesrat, rules that:ġ. Arrangements reached by way of consultation under the first sentence above shall mean mutual agreements between the competent authorities of the contracting states to a double taxation agreement with the aim of determining the details of the implementation of such an agreement, and especially to resolve difficulties or doubts as to the interpretation or application of the respective agreement. (2) To ensure the equality of tax treatment and to avoid double taxation or double non-taxation, the Federal Ministry of Finance shall be authorised with the consent of the Bundesrat to issue ordinances on the implementation of arrangements reached by way of consultation. (1) Agreements on taxation concluded with other countries within the meaning of Article 59(2), first sentence of the Basic Law, shall take precedence over tax legislation insofar as they have become directly applicable domestic law. However, the third to sixth chapters of the Fourth Part shall only apply to the extent that this is specifically provided for.
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(3) Subject to the law of the European Communities, the provisions of this Code shall apply mutatis mutandis to ancillary tax payments. the provisions of the Eighth Part (Provisions on criminal penalties and administrative fines, criminal and administrative fine proceedings). the provisions of the Fifth Part (Levy procedure),Ħ. the provisions of the Fourth Part (Executing the taxation procedure),ĥ. the provisions of the Third Part except sections 82 to 84 (General rules of procedure),Ĥ. the provisions of the Second Part (Legal provisions on tax liability),ģ.
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the provisions of the First, Second, Fourth, Sixth and Seventh Chapters of the First Part (Scope of application Tax definitions Data processing and tax secrecy Rights of data subjects Data protection supervision, judicial protection in matters of data protection law),Ģ. (2) The following provisions of this Code shall apply accordingly to non-personal taxes to the extent that their administration has been assigned to the municipalities:ġ. It may only be applied subject to the law of the European Union. (1) This Code shall apply to all taxes, including the tax rebates governed by German federal law or the law of the European Union insofar as these are administered by the revenue authorities of the Federation or of the Länder. 61), last amended by Article 17 of the Act of 17 July 2017 (Federal Law Gazette I p. Zur Nutzung dieser Übersetzung lesen Sie bitte den Hinweis unter "Translations".įor conditions governing use of this translation, please see the information provided under "Translations".įull citation: Fiscal Code of Germany in the version promulgated on 1 October 2002 (Federal Law Gazette I p. 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. Stand: Die Übersetzung berücksichtigt die Änderung(en) des Gesetzes durch Artikel 17 des Gesetzes vom 17.
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Translation provided by the Language Service of the Federal Ministry of Finance. Übersetzung durch den Sprachendienst des Bundesministerium der Finanzen.