Separate and uniform determination of tax bases
In German tax law, a separate and uniform determination is an administrative procedure that independently determines the basis of taxation by issuing a notification of assessment .
meaning
Tax bases such as income are often dependent components of a tax assessment. In some cases determined by law, however, the tax bases are determined separately , mainly for reasons of expediency. For example, the profit shares of the partners of a partnership are determined separately from the other income of the partners, and this is the same for all partners. In a second administrative step, the information contained in the assessment notice is transferred to the individual income tax assessment notices of the shareholders.
Legal basis
Regulations for separate determination can be found in §§ 179 ff. Tax Code . Section 180 of the tax code prescribes the separate and uniform determination in particular for
- Unit values according to the valuation law ,
- Income subject to income tax and corporation tax if several persons are involved in the income and the income is attributable to these persons,
- Income from agriculture and forestry, commercial operations or a freelance activity, if the responsible company tax office is not also responsible for setting income tax.
Remedy
According to § § 347 ff. Tax Code (AO), assessment notices such as tax notices can be contested by objection . If this does not happen, the findings are binding for the tax assessment because the assessment notice acts as a basic notice. A contestation of the basic decision in the context of the later tax assessment excludes § § 351 paragraph 2 of the tax code.
Individual evidence
- ↑ Bornhofen, M .; Bornhofen, MC (2011): Steuerlehre 1, legal situation 2011. General tax law, tax code, sales tax. 32nd revised 2011 edition. Wiesbaden: Gabler, 2011.
