Die Prüfungsanordnung nach AO: Inhalte und Anfechtungsmöglichkeiten (Stand 2009) (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2009 im Fachbereich Jura - Steuerrecht, Note: 2,0, Technische Universität Dresden, Sprache: Deutsch, Abstract: Für die Außenprüfung ist eine schriftliche Prüfungsanordnung mit Rechtsbehelfsbeleh-rung notwendig. Die Prüfungsanordnung ist ein Verwaltungsakt (§ 118 AO) und unabdingbare Prüfungsvoraussetzung für den rechtlichen Beginn einer Außenprüfung.

Die folgende Seminararbeit stellt zuerst die Grundlagen zur Prüfungsanordnung dar, um dann zum Schwerpunkt - den fehlerhaften Prüfungsanordnungen - überzuleiten. Dabei werden rechtswidrige und nichtige Prüfungsanordnungen beleuchtet und deren Rechtsbehelfe und Wirkungen beleuchtet. Eine Checkliste für die Prüfungsanordnung ist im Anhang mit beigefügt.

Die Prüfungsanordnung nach AO: Inhalte und Anfechtungsmöglichkeiten (Stand 2009) (German Edition) by Nicole Heyde

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