Implementing regulation
The implementing or implementing ordinance is a statutory ordinance that regulates the specific application of a law or another statutory ordinance. The general rules of a law or regulation are i. d. Usually formulated abstractly. The principle of the separation of powers is guaranteed by the fact that the authorization passed in a formal legislative procedure must determine the content, purpose and extent of the statutory ordinance (e.g. § 51 EStG , § 33 KStG). The implementation ordinance is intended to ensure that these abstract texts nevertheless lead to the same application of the specifications at all levels, therefore the implementation and implementation ordinances are much more extensive, regulate much more in detail, but are due to many references and cross-links to other sets of rules for Outsiders much harder to read. Ordinances are legal norms and, in contrast to directives, have general validity and are thus also binding for administration, jurisdiction and citizens.
Examples from tax law include:
- Income Tax Implementing Ordinance
- Inheritance Tax Implementing Ordinance
- Trade tax implementation regulation
- Corporate Income Tax Implementation Ordinance
- Income tax implementing regulation
- Sales Tax Implementation Ordinance
Executive laws
In addition to the ordinances, there are also implementing laws . These parliamentary laws serve, for example, for the implementation of federal law by the states or the implementation of European community law in national law.
See also
- Herzog-Mantel-Theory (Austria)
Individual evidence
- ^ Definition in Duden. Retrieved November 21, 2014 .
- ^ Text of the Income Tax Implementing Ordinance
- ↑ Text of the Inheritance Tax Implementation Ordinance
- ^ Text of the trade tax implementation regulation
- ^ Text of the corporation tax implementing regulation
- ^ Text of the wage tax implementation regulation
- ^ Text of the VAT Implementing Ordinance
- ↑ Implementation Act at finanzlexikon.de. Retrieved November 21, 2014 .
