Nina SticklerInformationsfreiheit im Hinblick auf die Finanzverwaltung

About this book deutschenglish

Currently, there is no right of access to the file in the “Abgabenordnung”, unlike other procedural regulations. This particularity also applies to the parties involved.

The core task of this study is to examine whether the freedom of information acts of the Federal Government and the states also apply to the tax authorities. In other areas of administration, these have led to a radical change from arcane bureaucracy towards greater transparency and publicity. However, the tax authorities have so far assumed that they are exempt from the applicability of the freedom of information.

The work therefore first looks at the particularities of the tax authorities. This is due to the fact that it is significantly different from the rest of German administration. It has extensive and, in part, highly sensitive information about its taxpayers. These are protected pursuant to § 30 AO.

Subsequently, the extent to which the existing simple law of freedom of information acts are based on a constitutional core is investigated. A distinction is made here between possible claims which are directly attributable to a person who is directly concerned by the coveted information and those which are entitled to the public.

Then on a simple legal level the existing laws of freedom of information act of the Federal Government and the states are applied to the tax authorities. A particular focus is put here on the applicability but also on the subject matter and the enforceability.

Finally, with a view to other countries, there is a discussion of the openness of the tax authorities for new concepts. Models that have already been discussed in length; such as tax lists, but also other models applied abroad such as the delinquents list, are examined for transferability.

In conclusion the farewell to arcane bureaucracy also began for the tax authorities with the freedom of information acts.

Ihr Werk im Verlag Dr. Kovač

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