Administrative act

The tax authorities act in the taxation procedure through administrative acts. An administrative act is any order, decision or other sovereign measure that an authority takes in the field of public law (Section 118 AO). An administrative act can be issued in writing, orally or in any other way. It must be sufficiently determined and the issuing authority recognizable (Section 119 AO).
In order to be effective, the administrative files must be made known to those involved or affected. I. d. Typically, written administrative files are sent by post; a public announcement is possible (§ 122 AO). Administrative acts can be withdrawn and revoked and issued with reservations (Sections 130, 131 AO). If administrative acts have been issued incorrectly, they can be null and void (Section 125 AO).

If an administrative act shows formal errors, these can be "cured" (§ 126 AO) or the administrative act can be reinterpreted (§ 128 AO).

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