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AO Abgabenordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Amtsträger ist, wer nach deutschem Recht
- 1.
- Beamter oder Richter (§ 11 Abs. 1 Nr. 3 des Strafgesetzbuchs) ist,
- 2.
- in einem sonstigen öffentlich-rechtlichen Amtsverhältnis steht oder
- 3.
- sonst dazu bestellt ist, bei einer Behörde oder bei einer sonstigen öffentlichen Stelle oder in deren Auftrag Aufgaben der öffentlichen Verwaltung wahrzunehmen.
Quelle: BMJ
Import: