![Steuerverfahrensrechtliches Internum des Steuerpflichtigen?](https://support.digitalhusky.com/media/annotations/sorted/457/45726441/CHSBZCOP0345726441.jpg)
Steuerverfahrensrechtliches Internum des Steuerpflichtigen?
»Tax Procedural Internum of the Taxpayer? Scope of the Taxpayer's Obligation to Cooperate with Regard to Internal Tax Documents Prepared Without Legal Obligation«: In principle, the tax authority has to determine the tax-relevant facts of each individual taxpayer. However, the respective information relevant for taxation regularly materializes in the sphere of the taxpayer, which is why he is obliged to ...