The tax liability also includes claims to ancillary tax benefits (Section 37 I AO). According to Section 3 III AO, these include claims for late payment surcharges (Section 152 AO), interest (Sections 233 ff. AO), late payment surcharges (Section 240 AO), penalty payments (Section 329 AO) and costs (Sections 178, 337 ff. AO ).
Tax fringe benefits
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