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With the anchoring of the draft law for the modernization of the taxation process on 01.01.2017 in the AO, the new § 155 Paragraph 4 AO created a legal regulation for the first time, which enables the tax authorities to determine the tax only in an automated manner.
The fundamental question in this context, whether the exclusive automation-based tax determination still represents law enforcement or tax enforcement in the actual sense, was not asked by the legislature. The restriction of the principle of investigation in § 88 (2) AO and the exclusive automation-based tax determination in accordance with § 155 (4) AO were simply justified with the better handling of the mass tax procedure.
Due to the fact that an exact, generally accepted definition of the term „enforcement“ does not exist, recognized or known comparable terms and institutes that are already known or known must be used for the legal qualification of fully automated tax enforcement whether fully automated tax enforcement falls under the recognized term of moderate law enforcement, whether the fully automated tax enforcement is based only on long-recognized types, corresponds to the conventional legal application model and is to be reconciled with the enforcement dogma. But are these already recognized enforcement models and dogmatic approaches sufficient to adequately characterize fully automated tax enforcement or must a new term of „modern law enforcement“ be created?
Furthermore, it is examined whether the modified principle of investigation has been adequately anchored in the new § 88 AO and whether the taxation principles from § 85 AO are still observed. The relationship of the principles of determination to one another, especially with regard to the now established principle of profitability, is also examined in more detail.
In addition to the principle of investigation, it is also important whether the further procedural principles, the right to be heard and the obligation to provide information and advice can be granted by the tax authorities as part of the fully automated tax determination.
These focal points are scientifically processed in the context of this paper and the mandatory legal qualification of the fully automatic tax assessment is rescheduled.
keywordsAmtsermittlungsgrundsatz Besteuerungsgrundsätze Festsetzungsverfahren Gesetzesvollzug Risikomanagementsystem Steuerbescheid Steuerrecht Steuervollzug Untersuchungsgrundsatz Wirtschaftlichkeitsgrundsatz Zweckmäßigkeitsgrundsatz
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