Performance requirement
The performance requirement according to § 254 Tax Code is the request to a taxpayer
- a precisely determined amount of money (e.g. taxes ),
- up to a certain point in time ( payment deadline ),
- at a specific body ( tax office ) and
- in a certain way (by bank transfer )
to be paid.
A performance requirement is an administrative act within the meaning of § 118 AO, which is usually associated with the tax assessment .
The performance requirement is a prerequisite for the enforcement of a tax assessment. Enforcement may only start when the performance is due and the enforcement debtor has been requested to perform , toleration or omission (= performance requirement) and at least one week has passed since the request.
