Die §§ 164, 165 AO als besondere Nebenbestimmungen zum Steuerbescheid

Handling mass cases, tax law faces the difficulty of balancing the principles of legal certainty and legal correctness fairly. In order to achieve this, tax authorities may employ tax assessments subject to review (sec. 164 of the AO, Germany’s fiscal code) and provisional tax assessments (sec. 165), both of which are applied in millions of cases each year. Taking these sections’ great importance into account, the author analyses these two legal institutions in detail in this study, while also discussing the legal foundations of ancillary provisions in the field of tax law. This dissertation’s main concern is to highlight the exact regulatory content of both the proviso of reviewing a case and notice of provisional status, and to illustrate what it means in terms of regulatory procedure when the review proviso is cancelled or a provisional tax assessment is declared final by the tax authorities. Moreover, the author drafts proposals to improve sec. 164, 165 of the AO.