Set of official guidelines
The act for each major tax is supplemented by a set of official guidelines. These
guidelines discuss the practical application of the various provisions of the act,
often by way of example. They also contain references to relevant case law.
The guidelines are written in the finance ministry, but are published with the
approval of the Bundesrat. They therefore have a degree of parliamentary
authority, although they are not formally a statute and do not bind the courts.
They do, however, effectively bind the tax authorities in most cases. The acts are
further supplemented by a collection of decrees and ordinances issued at
various levels of the tax administrations, often in response to problems arising.
EU Forecast
euf:ba18e:126/nws-01