Arrangements reached by way of consultation under the first sentence above shall mean mutual agreements between the competent authorities of the contracting states to a double taxation agreement with the aim of determining the details of the implementation of such an agreement, and especially to resolve difficulties or doubts as to the interpretation or application of the respective agreement. (2) To ensure the equality of tax treatment and to avoid double taxation or double non-taxation, the Federal Ministry of Finance shall be authorised with the consent of the Bundesrat to issue ordinances on the implementation of arrangements reached by way of consultation. (1) Agreements on taxation concluded with other countries within the meaning of Article 59(2), first sentence of the Basic Law, shall take precedence over tax legislation insofar as they have become directly applicable domestic law. However, the third to sixth chapters of the Fourth Part shall only apply to the extent that this is specifically provided for.
#FEDEREAL COURT ACT S 51A CODE#
(3) Subject to the law of the European Communities, the provisions of this Code shall apply mutatis mutandis to ancillary tax payments. the provisions of the Eighth Part (Provisions on criminal penalties and administrative fines, criminal and administrative fine proceedings). the provisions of the Fifth Part (Levy procedure),Ħ. the provisions of the Fourth Part (Executing the taxation procedure),ĥ. the provisions of the Third Part except sections 82 to 84 (General rules of procedure),Ĥ. the provisions of the Second Part (Legal provisions on tax liability),ģ.
the provisions of the First, Second, Fourth, Sixth and Seventh Chapters of the First Part (Scope of application Tax definitions Data processing and tax secrecy Rights of data subjects Data protection supervision, judicial protection in matters of data protection law),Ģ. (2) The following provisions of this Code shall apply accordingly to non-personal taxes to the extent that their administration has been assigned to the municipalities:ġ. It may only be applied subject to the law of the European Union. (1) This Code shall apply to all taxes, including the tax rebates governed by German federal law or the law of the European Union insofar as these are administered by the revenue authorities of the Federation or of the Länder.
61), last amended by Article 17 of the Act of 17 July 2017 (Federal Law Gazette I p. Zur Nutzung dieser Übersetzung lesen Sie bitte den Hinweis unter "Translations".įor conditions governing use of this translation, please see the information provided under "Translations".įull citation: Fiscal Code of Germany in the version promulgated on 1 October 2002 (Federal Law Gazette I p. Version information: The translation includes the amendment(s) to the Act by Article 17 of the Act of 17 July 2017 (Federal Law Gazette I p. Stand: Die Übersetzung berücksichtigt die Änderung(en) des Gesetzes durch Artikel 17 des Gesetzes vom 17. Translation provided by the Language Service of the Federal Ministry of Finance. Therefore the revised section restores the basic law as generally understood and interpreted prior to the Toucey decision.Übersetzung durch den Sprachendienst des Bundesministerium der Finanzen. 148) notes that at the time of the 1911 revision of the Judicial Code, the power of the courts, of the United States to protect their judgments was unquestioned and that the revisers of that code noted no change and Congress intended no change). The exceptions specifically include the words “to protect or “effectuate its judgments,” for lack of which the Supreme Court held that the Federal courts are without power to enjoin relitigation of cases and controversies fully adjudicated by such courts. The phrase “in aid of its jurisdiction” was added to conform to section 1651 of this title and to make clear the recognized power of the Federal courts to stay proceedings in State cases removed to the district courts. 1162).Īn exception as to acts of Congress relating to bankruptcy was omitted and the general exception substituted to cover all exceptions.
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