Fiscal authorities in the sense of the tax code are after "§ 6 exp. 2 AO the following federation and national fiscal authorities specified in the law over the financial administration:

1. the Federal Ministry of finances and the highest Land authorities as highest authorities, responsible for the financial administration,
2. the federal monopoly administration for Branntwein and the federal central office for taxes as federal upper authorities,
3. Computing centres as national upper authorities,
4. the regional finance offices and the Customs Office as central authorities,
5. the general customs offices including their agencies (customs offices, Zollkommissariate), the offices for customs investigation, the tax offices and the special national fiscal authorities as local authorities,
6. Family cashes,
7. the central place in the sense "§ 81 of the income tax act and
8. the federal scarce shank/administration office Cottbus ("§ 40a exp. 6 of the income tax act).

Articles in category "Fiscal authority (Germany)"

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