Basic decision

As far as for the determination of a tax z. If, for example, a notice of assessment or a tax assessment notice is binding for a follow-up notice, a basic notice is available (Section 171 X AO). This also includes external tax administrative acts. Any change or revocation of the basic decision has an automatic effect
automatically on the follow-up notices. A Remedy the basic notification cannot be made up for in the subsequent notification; z. B. the trade tax assessment notice of the tax office is a basic notice for the trade tax assessment of the municipality.

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