Podcast
Questions and Answers
What is the role of directives in the context of EU law regarding tax laws?
What is the role of directives in the context of EU law regarding tax laws?
Which of the following entities is associated with domestic norms in taxation?
Which of the following entities is associated with domestic norms in taxation?
What is the significance of double taxation agreements in relation to tax laws?
What is the significance of double taxation agreements in relation to tax laws?
Which of the following best describes the function of guidelines from the Federal Government in tax regulations?
Which of the following best describes the function of guidelines from the Federal Government in tax regulations?
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Which German court is responsible for making decisions on finance matters at a high level?
Which German court is responsible for making decisions on finance matters at a high level?
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Was kennzeichnet die Grundsätze des deutschen Steuerrechts?
Was kennzeichnet die Grundsätze des deutschen Steuerrechts?
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Welches Dokument hat die höchste rechtliche Bindungswirkung im deutschen Steuerrecht?
Welches Dokument hat die höchste rechtliche Bindungswirkung im deutschen Steuerrecht?
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Welche der folgenden Aussagen zu internationalen Normen im Steuerrecht ist korrekt?
Welche der folgenden Aussagen zu internationalen Normen im Steuerrecht ist korrekt?
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Welche Institution ist nicht Teil der finanziellen Rechtsprechung in Deutschland?
Welche Institution ist nicht Teil der finanziellen Rechtsprechung in Deutschland?
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Was ist die Funktion von Richtlinien der Bundesregierung im Steuerrecht?
Was ist die Funktion von Richtlinien der Bundesregierung im Steuerrecht?
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Study Notes
Legal Sources of Taxation
-
International Laws
- General rules of international law
-
EU Law
- Directives - Must be implemented into national laws
- Regulations - Directly applicable in EU member states
- Double Taxation Agreements - Treaties between two states to limit double taxation, have equal status with tax laws
Legal Interpretation
- European Court of Justice (ECJ) - Luxembourg
- German Constitutional Court (BVerfG) - Karlsruhe
- Federal Finance Court (BFH) - Munich
-
Finance Courts (FG)
- Hessen: Kassel
- Rhineland-Palatinate: Neustadt an der Weinstrasse
- NRW: Cologne, Dusseldorf, Münster
- Schleswig-Holstein: Kiel (only two-tiered jurisdiction in tax and customs)
Administrative Documents
-
Guidelines from the Federal Government
- Income Tax Regulations (EST)
- Corporation Tax Regulations (KStR)
- VAT Application Ordinance (USTAE)
- Letters from the Federal Minister of Finance (so called BMF letters)
Domestic Norms
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Basic Law, Tax Laws, Regulations, Ordinances
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Regulations examples:
- Income Tax Implementation Ordinance (EstDV)
- Municipal ordinance setting the property tax rate
- Ordinances - Municipal ordinances setting the rate for the property tax
-
Regulations examples:
Issuances from Regional Finance Authorities
- Hessian Ministry of Finance (e.g.)
- Senate department for finance Berlin (e.g.)
- Coordination conventions between countries
-
Special Directives:
- States taxes such as property taxes, inheritance taxes
Legal Sources of Taxation
-
International Norms:
- General rules of international law: Set the foundation for international tax law.
-
EU Law:
- Directives: Must be implemented into national laws by each country.
- Regulations: Directly applicable laws in all EU member states.
- Double taxation agreements (DTAs): Bilateral treaties between two countries to prevent double taxation. Equivalent legal weight to tax laws.
-
Domestic Norms:
- Basic Law (Grundgesetz): Germany's constitution; serves as a foundation for taxation.
- Tax Laws (Steuergesetze): Key source of tax law, including Income Tax Act (EStG), Corporate Tax Act (KStG), Value Added Tax Act (UStG).
- Regulations (Verordnungen): Detailed instructions on implementing tax laws, such as Income Tax Implementation Ordinance (EStDV).
- Ordinances (Satzungen): Issued by municipalities, establishing rates for local taxes like property tax.
Legal Interpretations
- European Court of Justice (ECJ): Highest court in EU; interprets EU law.
- German Constitutional Court (BVerfG): Highest court in Germany; reviews constitutionality of legislation.
- Federal Finance Court (BFH): Highest court for tax matters.
- Finance Courts (FG): Regional courts for tax disputes.
- Hessian Ministry of Finance, Senate department for finance Berlin: Example of regional finance authorities issuing interpretations and guidance on taxes.
- Coordination conventions between countries: Agreements between German states to harmonize tax interpretations.
- Issuances from regional finance authorities: Provide practical application guidance on state taxes.
Administrative Documents
-
Guidelines of the Federal Government:
- Income Tax Regulations (EST): Official regulations governing income tax law.
- Corporation Tax Regulations (KStR): Regulations pertaining to corporate income tax.
- VAT Application Ordinance (USTAE): Regulations for applying Value Added Tax (VAT).
- Letters from the Federal Minister of Finance (BMF letters): Official guidance on the interpretation and application of tax laws.
Special Directives
- Special Directives are issued for specific state taxes like property tax, transfer tax, and inheritance tax. They provide detailed instructions on how these taxes should be applied.
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Description
Test your knowledge on the various legal sources of taxation, including international laws, EU law, and specific regulations such as income tax and VAT. This quiz covers important rulings and guidelines from courts and administrative documents. Perfect for students of tax law or those looking to refresh their understanding.
