Control policies are of the federal government approval by the Federal ( Art. 108 , para. 7 GG ) to the tax authorities directional instructions to right interpretation to ensure uniform application of the control law in order to avoid undue hardening and to minimize the administrative burden from the German Ministry of Finance be adopted.
As a service instruction , the guidelines only bind the financial administrations in the application of the law; the taxpayer can request the application of the guidelines in his favor, but is not in turn compelled to accept the application to his disadvantage. In these cases, the objection procedure and legal action are open.
However, for the most part, the guidelines summarize the results of lawsuits that have already taken place in tax court proceedings, so that new lawsuits against the application of the guidelines are often senseless.
Guidelines have been issued in Germany on various types of tax , in particular:
- Income tax guidelines ( EStR 2005 )
- Inheritance tax guidelines ( ErbStR 2003 )
- Trade tax guidelines ( GewStR 2009 )
- Corporate Income Tax Guidelines ( KStR 2004 )
- Income tax guidelines ( LStR 2011 )
In the area of sales tax law, the guidelines have been replaced by the sales tax application decree. Since the approval of the Federal Council is no longer necessary for a change and it is a public instruction, which is internal to the authorities, changes in the administrative view can be understood more quickly in a uniform instruction to the tax authorities.
The same also applies to the application decree on procedural regulations on tax law:
There are also tax guidelines in Austria.
Important guidelines in Austria: