Proteção do Contribuinte na Alemanha

Abstract

The text is a German National Report on “Taxpayer Protection” presented by the author in an international congress. It begins by a general synthesis of the German tax system on material and procedural Law to then treat the tax refund, of directly paid taxes and excessive withheld taxes as well. After that, it touches the time limitations of tax obligations, specially its expiration terms, finally presenting some specific topics currently in the center of discussions in that country.