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:
“Acknowledge your will and speak to us all, “This alone is what I will to be!” Hang your own penal code up above you: we want to be its enforcers!”
—Friedrich Nietzsche (1844–1900)