Tax procedural law
The tax procedural law
- a) regulates the procedures for carrying out taxation
- b) regulates the legal relationship between the state and citizens in the setting and collection of taxes
- c) includes the rights and obligations of the parties involved in the taxation process
The control method right applies to all claims arising from the tax debt ratio , ie for taxes , tax refunds and tax expenses . The provisions on tax assessments are therefore one of the central regulatory contents .
The central procedural regulation in German tax law is the tax code and in Austrian tax law the federal tax code . The tax court procedure in Germany is regulated by the tax court order , in Austria by the federal law on the independent finance senate (UFSG).
In the federally shaped Swiss tax law there is no similar nationwide regulation, since the tax sovereignty is divided between the federal government, the cantons and the communes. The Confederation collects the taxes that the Federal Constitution authorizes it to collect; the individual cantons may collect all taxes, provided that the Federal Constitution does not prohibit this. The individual municipalities may only levy taxes within the framework of the cantonal tax legislation. Furthermore, the central taxation principles are anchored in the federal constitution.
Tax procedural law is essentially divided into the following sub-areas:
- General Definitions
- Rights and duties of those involved
- Origin of the tax claim
- Determination of tax entitlement
- Collection of tax claims
- judicial and extrajudicial appeal proceedings
- Conducting external audits