Die Inanspruchnahme Des Fremdentrichtungsschuldners Durch Nachforderungsbescheid: Der Verfahrensdualismus Zwischen Haftungs- Und Nachforderungsverfahr

»Claims Against the Payment Debtor and the Liability Debtor, the Procedural Dualism of the General Tax Code in History, Present and Future«The general tax code foresees two separate procedures for claims against the payment debtor and the liability debtor. Referring to the liability debtor sec. 167 general tax code interferences both procedures. The jurisdiction and the fiscal authority consider the procedures as optional. After the comparison of both procedures and examining the practical results of the dualism the author drafts a possible way to reform of sec. 167 general tax code