Form Filings Under Tax Procedure Code in the View of Current Case-Law

Abstract

Tax administration is a specific area of public administration, where the Administrative Procecedure Code is not used. Instead, the Tax Procedure Code is used.

However, there are more differences between administrative and tax proceedings. Particularly recently, there is another tax administration issue in the center of attention - the way of establishing binding forms for tax administration purposes and their machine representation for electronic submission purposes.

Keywords

• form fillinfs
• tax administration
• case-law
• Tax Procedure Code