Sales Tax Implementation Ordinance
The VAT Implementation Ordinance (UStDV) is a statutory ordinance i. S. d. Article 80, Paragraph 1 of the Basic Law, which deals with detailed questions of the Value Added Tax Act (UStG). The statutory authorization norm for the adoption of the UStDV is contained in the general clause of § 26 UStG as well as various special authorization norms of the UStG such as B. § 3b Abs. 1 S. 3 UStG. According to the broad definition of Section 4 of the Tax Code , the UStDV also represents a law within the meaning of the Tax Code.
Basic idea
The main aim of the UStDV is to ensure uniform application of the law by the financial administration and jurisdiction. The provisions of the UStDV thus do not create any new legal regulations, but merely specify existing VAT law paragraphs. For example, § 31 UStDV deals with the information in an invoice according to § 14 UStG. The outsourcing of detailed questions of the UStG to the UStDV prevents the legal text of the UStG from being overloaded. In addition, the parliamentary legislature is relieved of its work because it does not have to deal with these details.
Mode of action
In principle, the tax authorities are bound by the regulations of the UStDV. Therefore, the taxpayer can also orientate himself on the concretizations created. However, there is an independent non-application of the regulations of the UStDV in individual cases for the tax courts, since the submission obligation of Art. 100 Abs. 1 GG does not apply to ordinances in principle.
