Tax Adjustment Act 1934

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The Tax Adjustment Act (StAnpG) of October 16, 1934 contained extensive principles and definitions of German tax law .

The law was largely passed on the initiative of Fritz Reinhardt , who worked hard to ideologize tax law. Accordingly, the first paragraph in § 1 read that the tax laws are to be interpreted according to the National Socialist worldview . All other codifications contained in this law are free from specific ideological ideas. Definitions and interpretations of tax laws were regulated, such as the exercise of discretion , the origin of tax liability , the tax treatment of assets and the tax exemption of charitable, charitable and church purposes.

Combined with the Reich Tax Code (AO), the Tax Adjustment Act is to be regarded as a basic tax law. Enno Becker , whose ideas have been incorporated into the Tax Adjustment Act, is now the AO's “professional father” .

The provisions remained in force in the Federal Republic until December 31, 1976 , with the exception of Section 1, which was deleted by Control Council Act No. 12 of February 11, 1946, with its references to the Nazi ideology . On January 1, 1977, the StAnpG was replaced by the tax code . The content-related regulations were partly adopted word for word. In this respect, the old jurisprudence on the Tax Adjustment Act 1934 is to be observed unchanged from the corresponding provisions of the AO 1977.

literature

  • Enno Becker: Reich Tax Code and Tax Adjustment Act. C. Heymann 1941.
  • Manuel Rene Theisen: Enno Becker, the father of the tax code. Oldenburg 1990.
  • Christian Möller: The economic approach in private law. Duncker & Humblot 1997.
  • Reiner Sahm: To hell with the tax. Springer-Verlag 2012.
  • Ralf P. Schenke: Finding the right law in tax law: constitutionalization, Europeanization, methodological legislation. Mohr Siebeck 2007.
  • Axel Drecoll: The tax authorities as persecutors. Walter de Gruyter 2009.
  • Ludwig Mirre, Hans Dreutter: Hand Commentary on the Reich Tax Laws: Volume II The Corporate Income Tax Law of October 16, 1934. Springer-Verlag 2013.
  • Roman Seer: Taxes in a historical context: an excerpt from tax history based on selected questions. Peter Lang Publishing House of Science 2014.
  • Christiane Kuller: Bureaucracy and Crime: Anti-Semitic Financial Policy and Administrative Practice in National Socialist Germany. Walter de Gruyter 2013.

Web links

Individual evidence

  1. ↑ Reiner Sahm: To hell with the tax. Springer-Verlag 2012; Page 194
  2. ↑ http://alex.onb.ac.at/cgi-content/alex?apm=0&aid=dra&date=19340004&zoom=2&seite=00000925&ues=0&x=17&y=9
  3. ↑ http://alex.onb.ac.at/cgi-content/anno-plus?apm=0&aid=dra&date=19340004&zoom=2&seite=00000925&ues=0&x=17&y=9
  4. ↑ Michael Blum: Tax law in the accountant's examination: A floor plan in questions and answers. Springer-Verlag 2013; Page 9
  5. ^ Enno Becker: Reich Tax Code and Tax Adjustment Act. C. Heymann, 1941 and Manuel Rene Theisen: Enno Becker, the father of the tax code. Oldenburg 1990; Pages 21-57
  6. ^ Christian Möller: The economic approach in private law. Duncker & Humblot 1997; Page 68
  7. ↑ Ralf P. Schenke: Finding the right law in tax law: constitutionalization, Europeanization, methodological legislation. Mohr Siebeck 2007; Page 101