Settlement notification
The settlement notification is regulated in Section 218 (2) of the Tax Code (AO). Through him, the tax authorities and the municipal treasury decide on disputes that arise in the implementation of claims from the tax liability relationship. The settlement notification basically only contains the determination of whether and to what extent the claim stipulated from the tax liability relationship has already been realized (i.e. fulfilled) or is still to be realized.
The billing notification is systematically assigned to the collection procedure . The determination procedure has already been completed at this point in time. The collection procedure is all about enforcing and realizing a claim arising from the tax liability, regardless of whether it is due to the tax authorities or the taxpayer. Realization here means that the claim expires. In the tax code, § 47 AO defines the conditions under which a claim from the tax liability can expire. Payment can be considered the main reason.
Due to constitutional principles, the citizens against unlawful actions of the tax authorities must be able to defend themselves legally. The assessment procedure contains special regulations in the tax code, such as the objection procedure or certain correction provisions. The prerequisite for the application of these regulations is that an administrative act is available (e.g. a tax assessment ).
If the taxpayer wants to defend himself against measures by the tax authorities in the collection procedure, an administrative act must first be issued. This administrative act is the settlement notice. It can either be issued at the request of the taxpayer or at the discretion of the tax authorities.
The taxpayer can appeal against the settlement notification. The tax authority decides on the objection by means of an objection decision. If the appeal is unsuccessful, then he can suit the financial court raised. If there is a dispute with the municipality, this concerns the way to the administrative court.
Individual evidence
- ↑ BFH, judgment of March 19, 2019 - VII R 27/17 para. 14th
