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AO Abgabenordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Wird infolge der Amts- oder Dienstpflichtverletzung eines Amtsträgers
- 1.
- eine Steuer oder eine steuerliche Nebenleistung nicht, zu niedrig oder zu spät festgesetzt, erhoben oder beigetrieben oder
- 2.
- eine Steuererstattung oder Steuervergütung zu Unrecht gewährt oder
- 3.
- eine Besteuerungsgrundlage oder eine Steuerbeteiligung nicht, zu niedrig oder zu spät festgesetzt,
Quelle: BMJ
Import: