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AO Abgabenordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Bei Gefahr im Verzug ist für unaufschiebbare Maßnahmen jede Finanzbehörde örtlich zuständig, in deren Bezirk der Anlass für die Amtshandlung hervortritt. Die sonst örtlich zuständige Behörde ist unverzüglich zu unterrichten.
Quelle: BMJ
Import: