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\u8a2d\u7acb\u5c08\u696d\u7684\u8ca1\u7a05\u6cd5\u9662\uff0c\u5c08\u9580\u8ca1\u7a05\u6cd5\u5b98\u7684\u57f9\u8a13\u3001\u5347\u9077\u7ba1\u9053\uff0c\u672c\u6587\u8a8d\u70ba\uff0c\u4e43\u662f\u6211\u570b\u53f8\u6cd5\u6539\u9769\u6700\u523b\u4e0d\u5bb9\u7de9\u7684\u91cd\u8981\u8b70\u984c\u3002\u4f9d\u89c0\u5bdf\uff0c\u7a05\u52d9\u6848\u4ef6\u6709\u5927\u91cf\u540c\u985e\u6027\u7279\u5fb5\uff0c\u6bcf\u9694\u4e00\u6bb5\u6642\u671f\u90fd\u6709\u985e\u4f3c\u6848\u4f8b\u985e\u578b\u53cd\u8986\u3001\u7fa4\u96c6\u6027\u5730\u722d\u8a1f\uff0c\u4f8b\u5982\u5341\u5e74\u524d\u7684\u8a8d\u8cfc\u6b0a\u8b49\u722d\u8a1f\u4e8b\u4ef6\u3001\u56db\u5e74\u524d\u81f3\u4eca\u4e0d\u65b7\u722d\u8a1f\u7684\u4f01\u696d\u4f75\u8cfc\u5546\u8b7d\u8207\u4fe1\u8a17\u5b73\u606f\u4ed6\u76ca\u722d\u8a1f\u6848\u4ef6\uff0c\u5373\u5c6c\u91cb\u4f8b\u3002\u5c08\u696d\u7684\u8ca1\u7a05\u6cd5\u9662\u6216\u8a31\u6bd4\u8f03\u53ef\u80fd\u5728\u65e2\u6709\u7a05\u6cd5\u7684\u6846\u67b6\u4e4b\u4e0b\uff0c\u96c6\u4e2d\u5be9\u5224\u80fd\u91cf\uff0c\u5c0d\u5927\u91cf\u540c\u985e\u578b\u7684\u722d\u8a1f\u6848\u4ef6\uff0c\u4f5c\u6210\u5e73\u8861\u5fb5\u7d0d\u5169\u9020\u7684\u6307\u6a19\u6027\u5224\u6c7a\uff0c\u85c9\u4ee5\u6e1b\u5c11\u8a34\u8a1f\u8cc7\u6e90\u5728\u7121\u6578\u540c\u985e\u578b\u6848\u4ef6\u4e2d\u7a7a\u8f49\uff0c\u4e5f\u53ef\u4ee5\u5728\u500b\u5225\u7684\u8a34\u8a1f\u6848\u4ef6\u4e2d\u4e0d\u50c5\u78ba\u8a8d\u8ab2\u7a05\u8655\u5206\u7684\u9055\u6cd5\u7455\u75b5\uff0c\u540c\u6642\u4e5f\u53ef\u4ee5\u78ba\u5b9a\u61c9\u7d0d\u7a05\u984d\uff0c\u4e00\u6b21\u89e3\u6c7a\u7d1b\u722d\u3002\u5176\u6b21\uff0c\u5c08\u696d\u7684\u8ca1\u7a05\u6cd5\u9662\/\u6cd5\u5ead\uff0c\u4e5f\u6709\u52a9\u65bc\u5438\u7d0d\u6709\u5fd7\u9858\u3001\u9858\u610f\u57f9\u990a\u8ca1\u7a05\u5be9\u5224\u667a\u80fd\u7684\u6cd5\u5b98\uff0c\u4e5f\u540c\u6642\u5e36\u52d5\u7a05\u52d9\u4ee3\u7406\u3001\u898f\u5283\u8207\u6551\u6fdf\u7684\u5c08\u696d\u4eba\u529b\u5e02\u5834\u9700\u6c42\uff0c\u7576\u8ca1\u7a05\u7684\u5be6\u52d9\u5c08\u696d\u4eba\u624d\u5145\u8db3\uff0c\u5373\u53ef\u9010\u6f38\u5730\u6709\u6548\u5f71\u97ff\u7a05\u52d9\u884c\u653f\u6551\u6fdf\u7684\u7d50\u679c\uff08\u4ea6\u5373\u52dd\u8a34\u7387\u660e\u986f\u63d0\u9ad8\uff09\u4e4b\u5f8c\uff0c\u96a8\u5373\u53cd\u993d\u81f3\u7a3d\u5fb5\u54c1\u8cea\u7684\u63d0\u6607\uff0c\u6539\u5584\u904e\u6642\u7684\u8ca1\u7a05\u51fd\u91cb\u3001\u5be6\u52d9\u4f5c\u6cd5\uff0c\u4e26\u4fc3\u9032\u8ca1\u653f\u4e3b\u7ba1\u6a5f\u95dc\u6539\u9769\u8ca1\u7a05\u884c\u653f\u4eba\u54e1\u73fe\u884c\u8003\u8a66\u3001\u57f9\u8a13\uff0c\u8f15\u6cd5\u6cbb\uff0c\u91cd\u5fb5\u6536\u6280\u8853\u3001\u9810\u7b97\u9054\u6210\u7684\u4fdd\u5b88\u601d\u7dad\uff0c\u4e26\u9010\u6b65\u6649\u7528\u6cd5\u5236\u4eba\u624d\u3002<\/p>\n<\/p>\n

\u4ed6\u5c71\u4e4b\u77f3 \u570b\u5916\u7684\u5c08\u696d\u8ca1\u7a05\u6cd5\u9662<\/strong><\/h3>\n

\u7f8e\u570b\u3001\u5fb7\u570b\u90fd\u6709\u8a2d\u7acb\u5c08\u9580\u7684Tax Court\u53caFinanzgericht\u3002\u4ee5\u5fb7\u570b\u70ba\u4f8b\uff0c\u572819\u4e16\u7d00\u672b\u5373\u8a2d\u7acb\u5e1d\u570b\u8ca1\u7a05\u6cd5\u5ead\uff0c\u4f5c\u70ba\u5c08\u696d\u7684\u5be9\u5224\u6b0a\u6cd5\u9662\uff0c\u4e8c\u6b21\u6230\u5f8c\u5fb7\u570b\u57fa\u672c\u6cd5\u898f\u5b9a\uff0c\u4e5f\u5c07\u8ca1\u7a05\u3001\u52de\u52d5\u3001\u4e00\u822c\u884c\u653f\u4e8b\u52d9\u8a2d\u7acb\u70ba\u7368\u7acb\u7684\u5be9\u5224\u6b0a\uff0c\u5404\u90a6\u8996\u4eba\u53e3\u5206\u4f48\uff0c\u8a2d\u90a6\/\u5340\u8ca1\u7a05\u6cd5\u9662\uff0c\u806f\u90a6\u8ca1\u7a05\u6cd5\u9662\u8a2d\u65bc\u6155\u5c3c\u9ed1\uff0c\u8077\u53f8\u7a05\u52d9\u8a34\u8a1f\u7684\u4e0a\u8a34\u5be9\u4e5f\u662f\u6700\u7d42\u5be9\u7d1a\uff0c\u4e26\u4f9d\u8ca1\u7a05\u6cd5\u5ead\u6cd5\uff08Finanzgerichtsordnung\uff09\u9032\u884c\u5be9\u7406\u3002<\/p>\n

\u73fe\u4efb\u5fb7\u570b\u806f\u90a6\u8ca1\u7a05\u6cd5\u9662\u9662\u9577Rudolf Mellinghoff\u66fe\u65bc2015\u5e744\u6708\u8a2a\u53f0\uff0c\u4ecb\u7d39\u5fb7\u570b\u8ca1\u7a05\u6cd5\u5b98\u7684\u57f9\u8a13\u8207\u9074\u9078\u7a0b\u5e8f\u3002\u5fb7\u570b\u8ca1\u7a05\u6cd5\u5b98\u9996\u5148\u9808\u5177\u5099\u4e00\u822c\u6cd5\u5b98\u7684\u4efb\u7528\u8cc7\u683c\uff0c\u5373\u5c31\u8b80\u65bc\u5927\u5b78\u6cd5\u5f8b\u5b78\u9662\u7684\u56db\u5e74\u6cd5\u5f8b\u5b78\u7a0b\uff0c\u4e26\u901a\u904e\u7b2c\u4e00\u6b21\u6cd5\u79d1\u570b\u5bb6\u8003\u8a66\uff0c\u518d\u6b77\u7d93\u5169\u5e74\u7684\u8077\u524d\u8a13\u7df4\u671f\u9593\uff0c\u624d\u53ef\u53d6\u5f97\u6cd5\u5b98\u4efb\u7528\u8cc7\u683c\u3002\u6b32\u7533\u8acb\u64d4\u4efb\u8ca1\u7a05\u6cd5\u5b98\uff0c\u5c1a\u9808\u8c50\u5bcc\u7a05\u6cd5\u5c08\u696d\u8207\u81f3\u5c11\u5169\u5e74\u4ee5\u4e0a\u7684\u8ca1\u7a05\u5be6\u52d9\u5de5\u4f5c\u7d93\u9a57\uff0c\u624d\u6709\u8cc7\u683c\u7533\u8acb\u5404\u90a6\u6cd5\u5b98\u9074\u9078\u59d4\u54e1\u6703\u7684\u63d0\u540d\u3002\u7576\u8ca1\u7a05\u6cd5\u5b98\u5be6\u4efb\u4e4b\u5f8c\uff0c\u6709\u6301\u7e8c\u9032\u4fee\u8ca1\u7a05\u76f8\u95dc\u667a\u8b58\u7684\u6cd5\u5f8b\u7fa9\u52d9\uff0c\u5fb7\u570b\u6cd5\u5b98\u5b78\u9662\u96a8\u6642\u90fd\u63d0\u4f9b\u76f8\u95dc\u5c08\u696d\u8ab2\u7a0b\uff0c\u8ca1\u7a05\u6cd5\u5b98\u4e5f\u6703\u4e3b\u52d5\u53c3\u52a0\u7a05\u6cd5\u5b78\u6703\u3001\u8ca1\u7a05\u6cd5\u9662\u8207\u5927\u5b78\u7814\u7a76\u6240\u5b9a\u671f\u8209\u8fa6\u7684\u8ca1\u7a05\u6cd5\u5b78\u7814\u8a0e\u6703\uff0c\u5171\u540c\u7814\u8a0e\u3001\u5206\u4eab\u6700\u65b0\u7684\u8ca1\u7a05\u5be6\u52d9\u8b70\u984c\u3002<\/p>\n

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