Reich Tax Code
|Title:||Reich Tax Code|
|Scope:||Federal Republic of Germany|
|Legal matter:||Tax law , tax procedural law|
|References :||610-1 aF|
|Original version from:||December 13, 1919
( RGBl. S. 1993)
|Entry into force on:||December 23, 1919|
|New announcement from:||May 22, 1931
(RGBl. I p. 161)
|Last change by:||
Art. 3 G of 25 July 1975
( Federal Law Gazette I, p. 1973, 1974 )
|Effective date of the
|August 1, 1975
(Art. 6 G of July 25, 1975)
|Expiry:||January 1, 1977
(Art. 96 No. 1 EG AO of
December 14, 1976,
Federal Law Gazette I p. 3341, 3380 )
|Please note the note on the applicable legal version.|
The Reich Tax Code (RAO) was passed on December 13, 1919 and served as a blanket law to summarize the individual tax regulations in the German Reich after the First World War . It was designed by Enno Becker .
In the empire there was no uniform tax law, since taxes were largely due to the individual states . In addition to customs duties, the empire only had a small number of consumption taxes , the processing of which was standardized in the respective tax laws.
With the First World War , the Reich's financial needs increased massively. The Reich now raised taxes to a much higher degree, so that there was a need to combine the existing individual tax regulations in a uniform blanket law. As a result of the Erzberger financial and tax reform of 1919/20, among other things, an abolition of the matriculation fees was achieved in the RAO , whereby the central state was no longer boarder of the states .
Another major innovation was the introduction of the tax courts (the Reichsfinanzhof had already been introduced by law of July 26, 1918). In Part 3, the RAO also codified a uniform criminal tax law for the first time , which was previously only standardized as an appendix to the respective individual tax laws. It gave the tax and customs authorities the right to punish offenses against the laws administered by them with fines through submission negotiations or through a penalty notice with the option of a judge's decision.
The RAO's system was praised in the literature.
In West Germany , the pre-constitutional law remained in force and was not replaced by the current tax code until January 1, 1977 , which is largely based on the RAO.
In the GDR, the Reich Tax Code was revised on September 18, 1970 and reissued as the GDR Tax Code on September 18, 1970.
- Becker, Enno: The Reich Tax Code of December 13, 1919 together with the Implementing Ordinance, Explanatory Hand Edition, Berlin 1922.
- Cordes, Helmut: Investigations into the foundations and development of the Reich Tax Code of December 13, 1919, Diss., 1971.
- www.reichstagsprotocol.de , (Reichstag protocols on the Reich Tax Code ), requested: August 25, 2017
- https://archive.org/details/Reichsabgabordnung Digitized version of the Reich Tax Code, as of 1931