Fiscal Code
The common rules and procedures applying to all taxes are contained in the fiscal code (Abgabenordnung) as so-called general tax law. The individual tax laws regulate in which case tax is incurred.
Read more about this topic: Taxation In Germany
Famous quotes containing the word code:
“... the self respect of individuals ought to make them demand of their leaders conformity with an agreed-upon code of ethics and moral conduct.”
—Mary Barnett Gilson (1877–?)