ÄO

(redirected from Abgabenordnung)
AcronymDefinition
ÄOÄlykkyysosamäärä (Finnish: Intelligence Quotient)
References in periodicals archive ?
7) General Tax Code: Abgabenordnung, version dated 1 October 2002,
The Bundesfinanzhof, Germany's federal tax court, ruled in a recent decision that use of business premises or a plant does not constitute a permanent establishment under [section] 12 of the Abgabenordnung (general tax code), subject to taxation in Germany, when the foreign company does not have certain authority over the business premises or plant in which it operates (Bundesfinanzhof, June 4, 2008, IR 30/07, published September 10, 2008).
280) Abgabenordnung (Tax Procedure Act), 1 January 1977, BGBI 1 S 613, [section] 42; BFH Urteil, 26 March 1996, IX R 51/92; BFH Urteil, 14 January 2003, IX R 5/00; BFH Urteil, 17 December 2003, IX R 56/03.