Tax liability
The tax liability is a legal relationship under public law and the basis for claims for all taxes , ancillary tax benefits and tax rebates .
Legal situation in Germany
The prerequisite for the creation of a tax obligation is that the offense of a tax law has been met that triggers the obligation to perform. In §§ 37 ff. Tax Code (AO), the claims from the tax liability are finally listed. The claims from penalties and fines do not belong to the claims from the tax liability relationship.
Tax claim
The most important claim is the tax claim . Here, the person who fulfills the tax law is the tax debtor , the tax creditor is the state. When a tax claim arises depends on the individual tax laws.
Tax refund entitlement
In the case of a tax rebate claim, the taxpayer is the reimbursement creditor, the reimbursement debtor is the state. Here, too, the creation of a claim is based on the respective tax law. The right to input tax refund is practically important .
The child benefit , the investment allowance and the home ownership allowance , on the other hand, systematically belong to the tax breaks . The corresponding application of the relevant regulations is provided for in the employee savings allowance and in the housing subsidy.
Liability claim
Tax fringe benefits
In the case of interest and late payment penalties , it does not matter whether the claim has already been established . In contrast, late surcharges and penalties only arise when they are determined.
Reimbursement claims
The reimbursement claims are regulated in Section 37 (2) AO and the individual tax laws. To the reimbursement claims acc. Section 37 (2) AO also includes the claim for incorrect double payment. The two most important claims regulated outside the AO are the reimbursement of overpaid income tax from Section 36 (4) sentence 2 Income Tax Act (EStG) and overpaid corporation tax from Section 31 (1) sentence 1 of the Corporation Tax Act (KStG) in conjunction with Section 36 ( 1 ) 4 EStG.
Legal situation in Austria
In Austrian tax law , the tax liability is also called a tax liability. As in German tax law, the emergence of the tax liability is linked to the implementation of the tax law. The Austrian tax law knows the following claims from the tax liability relationship:
- Tax debt ( § 1 Federal Tax Code (BAO) )
- Aid of all kinds ( § 2 lit. a BAO)
- Refunds, remuneration and payments for taxes and contributions ( § 2 lit. b BAO)
- Ancillary claims ( Section 3 Paragraph 2 BAO), in particular late surcharges, interest, procedural costs and late payment surcharges
In contrast to German tax law, the list in the law is not exhaustive.
literature
- Josef Schneider: Tax liability . In: Finance and Taxes Volume 16: Lexicon of Tax Law. Schäffer-Pöschel, Stuttgart 2008
- Gerold Stoll (ed.): Tax liability . In: Writings on Austrian tax law, Volume 4 LexisNexis, Vienna 2000
Individual evidence
- ↑ AEAO on § 37 - Claims from the tax debt relationship Federal Ministry of Finance , application decree to the tax code (AEAO) of January 31, 2014, p. 21
