Die Korrektur von offenbaren Unrichtigkeiten im digitalisierten Besteuerungsverfahren Buchkatalog

»The Correction of Apparent Mistakes in Digitalized Taxation Procedure« The »Law on the Modernization of Taxation Procedures« sets the legal framework for tax assessments solely supported by automated means. This paradigm shift leads to a change in the types of errors and error frequencies in the assessment process. The answer has been the implementation of § 173a AO. This raises the need to rethink the correction of obvious mistakes in tax assessments.