AO at LMU München

Flashcards and summaries for AO at the LMU München

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Tätigkeit des Finanzamts

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Steuerschuldner § 43 AO.       

Exemplary flashcards for AO at the LMU München on StudySmarter:

Gesamtschuldnerschaft §44 AO
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Gesamtrechtsnachfolge § 45

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Tag der Geburt

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Vollendung eines Lebensjahres

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Verlängerbarkeit von Fristen
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Legalitätsprinzip 

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Untersuchungsgrundsatz

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Beratung und Auskunft

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Mitwirkende
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Mitwirkungspflichten

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Exemplary flashcards for AO at the LMU München on StudySmarter:

AO

Tätigkeit des Finanzamts
Privatrechtlich
Öffentlich-rechtlich

AO

Steuerschuldner § 43 AO.       
LSt: Arbeitnehemer § 38 (2) EStG; Zufluss des ALO § 38 (2)
ESt: jede natürliche Person; 31.12 des VAZ § 36 (1) EStG
USt: der Unternehmer; Ablauf des VAZ der Leistung
                                             § 13 (1) Nr. 1a) UStG                                     

AO

Gesamtschuldnerschaft §44 AO
Einzelne Gesamtschuldnerschaft z.B. Bei ESt-Zusammenveranlagung jeder Ehegatte

Wer? Mehrere Personen
Welche Steuer? Dieselbe Steuer
Wieviel? In welcher Höhe

AO

Gesamtrechtsnachfolge § 45
Jeder GRN (Erbe) 

AO

Tag der Geburt
0:00 Uhr
§ 108 (1) AO iVm § 187 (2) BGB

AO

Vollendung eines Lebensjahres
24:00 Uhr vor dem Geburtstag
§ 108 (1) AO iVm § 188 (2) BGB

AO

Verlängerbarkeit von Fristen
Behördliche Fristen: immer § 109 (1) AO
Gesetzliche Fristen: Erklärungen=möglich
Zahlungsfristen=möglich § 222 AO
Andere gesetzliche Fristen= niemals 

AO

Legalitätsprinzip 
Beginn des Verfahrens: § 86 Nr. 1; § 88 (1) AO
Ermittlungspflicht bei vorliegen eines konkreten Anhaltspunkt, keine Ermittlung ohne

AO

Untersuchungsgrundsatz
§ 88 (1) + (2) AO
- Berücksichtigung der Umstände
- geringer Einsatz der Rechtsphäre

AO

Beratung und Auskunft
§ 89 (1) AO
- Erklärung nur bei Vergessen oder Erteilung von Auskünften
- keine steuerliche Beratung

AO

Mitwirkende
Gesetzliche Vertreter § 34 (1)
Beteiligter § 78 Nr. 2 (Steuerpflichtiger)
Dritte § 33 (2)
Bevollmächtigter § 80

AO

Mitwirkungspflichten
Steuererklärungspflichten: §§ 149- 153
Frist Steuererklärung: 7 Monate Unberaten;
14 Monate beraten
Form: § 150
Wahrheitspflicht: § 150 (2) AO
Unterschrift: § 150 (3) AO
Unterlagen: § 150 (4) AO
Berichtigung: § 153 (1) + (2) AO aber wirksam

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