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13189795
Verwaltungsakt §118 AO -Steuerbescheid-
Description
§118 AO
Mind Map by
Joeline Falk
, updated more than 1 year ago
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Created by
Joeline Falk
about 6 years ago
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Resource summary
Verwaltungsakt §118 AO -Steuerbescheid-
Annotations:
Muss-Bestandteile:
Muss-Bestandteile
Erlassende Behörde §119 (3) S.1 AO
Festgesetzte Steuer §157 (1) S.1 AO
Steuerschuldner §157 (1) S.1 AO
Steuerzeitraum §119 (1) AO
Steuerart §157 (1) S.1 AO
Nichtig und Unwirksam §124(3),§125(1)AO
Soll-Bestandteile
Rechtsbehelf §157(1)S.3, §356(1)AO
Einspruchsfrist beträgt 1 Jahr §356(2)AO
StB. Wirksam, ggf. Wiedereinsetzungsgrund §126(3)AO
Begründung §121(1)AO
Durch Nachholung heilbarer Verfahrensfehler §126(1) Nr.2AO
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