The basic answer is an instrument of the administrative law, in particular the tax law.

First the basic answer is like each answer a act of administration. The regulation made thereby is for its part however the basis for being issued another act of administration, the so-called subsequent answer.

Example: Basic answer: The tax office issues first an answer about the separate and uniform profit statement of the society. In this answer one determines, the society obtained which profit altogether, and how this profit is distributed on the individual partners. Subsequent answer: In the income tax answer issued opposite each partner then from the participation in the society - possible apart from a further income - resulting the tax is determined. The answer about the separate and uniform statement is to that extent basic answer in relation to the income tax answer, which takes over again regulation contents of the assessment.

For the addressee of the act of administration here that it should become inventorystrong, the basic answer, objections are not substantial against this in the context of a contestation of the subsequent answer to make valid can.

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