Der privatrechtliche Vertrag als Handlungsform im Steuerverfahrensrecht

The form of action of the contract is classically anchored in private law as a consensual means of enforcing individual means. Nevertheless, it is recognized that the administration may also make use of private law in addition to its public forms of action, but the tax administration, as an intervention administration, is subject to strict obligations and limitations. In the present work it is presented which possibilities are permissible for the tax administration to act by private-law contract, which is to be considered by it and which consequences result from it. In particular, § 48 para. 2 AO, the tax guarantee according to §§ 241 para. 1 no. 7, 245 AO and the insolvency plan procedure are taken into consideration.