Kontenabruf: Wie der Fiskus heimlich Konten ausspäht

"Xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxx xxx Xxxxxxxxxxx xxx

Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxx xxxx xxxx Xxxxxxxx Xxxxxxx xxx."

xXxxxx Xxxxxx, xxxx. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx

1. Informationen zum Kontenabrufverfahren

Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxx xxx Xxxxxx xxx, xxxx xxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxx. Xxxx xxx x. Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxx xx xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx xxx xxx xxx. Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x xxx x XXx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxx x xx xxxxx xxxxxxxxxxxxx Xxxx x xxxx.

XXXXXXX: Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxx. Xx Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx: Xxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxxx Xxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx xx xx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXXx.

Xx xxxx xxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx. Xxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx. Xx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

Zum Hintergrund

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx XXX xxx.x.xxxxx xxx x. Xxxxx xxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxxxx, Xxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx Xxxxxxx xxxxx xxxxxx x"Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx XxXxx xx xxx Xxxx xxxxxxxxx, xxx Xxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxx xxx x.x.xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx. Xxx XxXxx xxxx xxxxx xxxxxx xxxxxxxxxxx, xxx xxxxxxx Xxxxxx xxxx xxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxx Xxxxxxx xxxx xxx XxXxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xx. x.xxx Xxxxxx xx Xxxxxxxxxxx.

Xxx Xxxxx xxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx XxXxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxxxx xxxxxx xxx xxxxxx xxxxxxxx xxxxxxx, xxxx xxx XxXxx xxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx!! Xxxxxxxxxx xxxxxxx xxx XxXxx xxxxx xxx Xxxx xxxx xxx Xxxxxx xx xxxxxxxxxxx.

Xxx xxx Xxxxxxx xxxxxx xxxxxx xxx xxx XxXxx Xxxxxxx xxxxx. Xxx xxx XxXxx xxxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxx! xXXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxx, X. xxxx.

XXXX: Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxx xx Xxxxx xxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxx XxXxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XX, xxxxxxxxxx xxx Xxxxxxx x xxx "Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx Xxxx xxxx Xxxx xx xxxxxxxxxxx Xxxxx.

XXXXXXX: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x xxx x XX xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx: Xxxx xxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxx, xxxxxx xx xxxxx xxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxx, xxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx.

Zur Statistik

Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxx xx xxxx xxx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxxx x xxxxxxxxx xxx.xxx xXxxxxxx: xxx.xxxx. Xxxx xxx xxxx Xxxxxxx xxx xx Xxxxxxx. Xxxx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxx xxx xxx xxxxx Xxxxxxxx: Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx.xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxxx xxx.xxx Xxxxxxxxxxxxxx xXxxxxxx: xxx.xxxx. Xxx xxxxxx: Xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxx x.xxx Xxxxxxx xxxxxxxxxxxx!

Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxx xxx Xxxxxx xxx, xxxx xxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxx xx xxxxxxxxxxxxx:

• Xxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x.x.xxxx xxx xx Xxx. x xxx x XXx. Xxxx xxx x.x.xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxx xxxxxx Xxx xxxxxx.
• Xxxxxxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx Xxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx XxXxx. Xxxxx Xxxxxx xxxx xx xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxx.

xx Xxxxxxxxxxxxxxx xx x.x.xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx x.x.xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx.

xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xx xxx XXX xxx xxx XxXxx xx xxxxxxxxxxx.

xxxx Xxxxxxxx xxxx Xxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxxxxxxxx xxxx: xx.xxx Xxxxxxxxxxxx xxxxxxxxxx xx XXXx x Xxxxxxxxxxxxxxxx.

2. Billigung des Bundesverfassungsgerichts

Xx xx.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxxx, x XxX xxxxxxx, x XxX xxxxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxxxxx. Xxxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx xx Xxx. x XX, xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx: Xx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx. Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx" xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx xxxx xxx xx.x.xxxx xxxxxxxxx xxxxxx Xxxxx xx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxx xxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. xx xx Xxx. x XX xxxxxxx Xxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxx x xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxx xxxxxxx: "Xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx, xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx. Xx xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxxxx Xxxxxxxxxxx Xxxx xxxxxxxxx xxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx, xx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx."

Xxxxxxxxx: Xxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxx xxxxxxx. Xxx xxxxxx xx xxxxxxxxxxxx xxxx, xxxx xxxx xxxxxx xx xxxxxxxxxxx. Xxxx xxxx xxxx xx xx xxxxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xx xxxx xx xxx Xxxxxxxxx xxx "xxxxxxxxxx Xxxxxxxx" xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xx xxx Xxx xx xxx Xxxxxxxxxxxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx, xx xxx Xxxxx, xxx xxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxx. Xxx xxxx xxx xxx Xxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx Xxxxxx. Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx, xxxxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxxx xxxx: Xxx xxxxxx xxxxxxxxxx xxx, xxxx xxxxxx xxxxxxxxxxx.

Xxxxxxxx xxx xx xxx xx Xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXxxxXxXxxxxx xxx xx.xx.xxxx, x XxX xxxxxx, XXX xxxx X. xxxx:
Xxx xxxxx xx xxxxxx xxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx! Xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx "xxxx" xxx Xxxxxx Xxxxxx xxxxxx xxxx xx xxxxx Xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx x.xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx. Xxx xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxx xx xxx xxxxxxxxxx Xxxxx xx xxx Xxxx "xxxx", xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxx xx Xxxxxx xxxxxxxx Xxxx xxx Xxxxx xxxxxxxx xxxxxxxxx

3. Kontenabruf durch Finanzämter

Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxx xx xxxxxxxx, "xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx". Xxx xxx Xxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXx.

Xx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxx xxx, xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx. Xxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxxxx xxx, xxxx "xxxxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx" xxx xx xx Xx. x.x XXXXx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xx xxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx xxx xxxxx xx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx xxx xx xx Xx. x.x XXXXx.

Xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xx xx Xxxxxxxxxxx xxxxx x.xxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx xxxxx xxx xxx xxxxxxx Xxxxxxx xxxx xxxx Xxxxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx: Xxxxxxxxxxxx "xxx Xxxxx xxxxxx" xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx x. Xxxxx xxxx xxxxx Xxxxxxxxxxx!x xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx: Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxx xx xxxxxxxxxxx, xxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxx xx Xxx. x XXx.

Xx xxxxx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxx. Xxx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx.

Xx xxxxxx Xxxxxx xxx xxx xxxx Xxxxxx xxxxxxxxxxx, xxx Xxx xxxxxx xxxxxxx:

• Xxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx Xxxxx xxxx xx xxx Xxxxx xxxxxxxxxxx.
• xXxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx.
• Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx. Xxxxx xxxx xx xxxxxxxx xxxxXxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxxxxxx xxxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxx xxxx xxxx xxxx Xxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxx: Xxxx Xxx xx Xxxxx xxxx xxx Xxxxx xxxxxxxx, xxxxxx xxxxxx xxx Xxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx xxxxx xxx xxx "Xxxxxxxx" xxx Xxxxxxxxxxxx

Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx: "Xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xx xxxxxxxx" xxx xx xx Xx. x.x XXXXx.

Xxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxx, xxxx xxxx xxxxxx xxx xxxxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxxxxx: Xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxx xxx. Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxx xx xxx, "xxxx xxxxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx" xxx xx xx Xx. x.x XXXXx. Xxxx xxx xxxx Xxxxxxxxx xxxx xxxx Xxxxxx xxx!

XXXXXXXXX: Xxxx xxx Xxxxxx "xxxx" xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx, Xxxxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxx xx xxxxxxxx. Xxx xxx xxxx xxxx xxxxx xxx Xxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx "xxxxxx Xxxxxx xxxxxxxxxx" xxx xx Xxx. x XXx. Xx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxx xxxxxx xxxx Xxxxxx xxxxxxxxxx xxxx xx xxxx xxxxx xxxxxxxx, xxxxxxxxx xxx Xxxxxxxxx xxx xx xx Xx. x.x XXXXx.

Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxx, xx Xxxxxx xxx Xxxxxx xx xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx xx Xx. x.x XXXXx.

Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

• Xxx xxx Xxxxxxxxxxx "xxxx" xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx, Xxxxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxx xx xxxxxxxx xxx xxx. xxxxxxxxxxxxx Xxxxxxxxxx, x. X. Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx.
• Xx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx.
• Xxx xxx Xxxxxxxxxxx xxxxxxx, xxxx Xxxxxx xxxx Xxxxxx xxxxxxxxx xxxx, xxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxx xxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxx xx, xxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx.
• Xxx Xxxxxxxxx xxxx xxxx xxxx x xxxx xxx Xxxxxxx xx xxxxxxxxxxx x xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxx, xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxx xxxxx xx xxxxxxxx xxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.
• Xxx xxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xx xxxxxxxx xxxxx xxxxx Xxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxx: "Xx xxxxx xxx Xxxxxxxxxxx xxxx xx xx Xxx. x XX xxxxxxxxxxxxx".

Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxx. Xxxx xxxxx xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxxxx xxxxxx xxx xxxxxx xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxx Xxxxxx xx xxxxxxx, xxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxx Xxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxx. x XXXx.

XXXXXXXXX: Xxxx xxxx xxx Xxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xxx Xxxx xxxxx xxxxxxxxx xxxxxx. Xxx Xxxx xxx xxxx xxxxx Xxxxxxxxxxxx, Xxx xx xxxxxx, xxxxx Xxx xxx. xxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx Xxx "xx Xxxxxx" xxx. Xxxx xxxx xxx xx xxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx.

Xxx xxxxxxx Xxx xxxx xxxxxxx

Xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx x xxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxx xxx xx xx Xx. x.x XXXXx.

a) Änderung wegen Einführung der Abgeltungsteuer im Jahre 2009

Xxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxx x xx xxxxxx xxx xxxxxx x xxxx Xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxx xxx xx Xxx. x XXx:

• Xxxx Xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xx x xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x XXxXx.
  Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx.
• Xxxx Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x XXxXx.
• xXxxx Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x XXxXx xx xxx Xxx. x XXxXx. Xxxxxxxxx xx xxxx!
• Xxxx Xxx Xxxxxxx xx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x XXxXx. Xxxxxxxxx xx xxxx!
• Xxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx, x. X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x XXxXx. Xxxxxxxxx xx xxxx!
• Xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxx xxxxxxxxxxxx xxxxxx xxxxxx.
• Xxxx Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx.
• Xxxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxxxxx.

Xxxxxxxxx xxxxxx xxx xxx xxxxxx Xxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx: "Xxxxxxxxxxxxxxxx xxxxxxxx" xxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx x xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx x xxxxx xxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxx xxxxx, xxxxxxxx Xxxxxx xxx Xxxxxx xx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxxxxx xxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxxx, xxxx xxx "Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx." Xxxx xxx xxxxxx xxx xxxxxx Xxxx xxx xxxxx xxx xxxxxxxxxx "Xxxxxxxxxxxxxxxx".

Xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx: Xxxxx Xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxxxxx xx Xxxxx Xxxxxxxxx xxx xxx Xxx. x Xxxx x XXx.

b) Änderung wegen Steuervereinfachungen im Jahre 2012

Xx xxxx xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxx xxxxxx Xxxxxxxxxxxxxxx: Xx xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxxxxx.

Xx xxxx xxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxxxx xxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXx:

x xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxx,

x xxx xxx Xxxxxxxxxx xxx "xxxxxxxxxx Xxxxxxxxx" xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx,

x xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx.

c) Ausweitung ab Juli 2017

Xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XX xxxxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxxx, xxxxxx xxx Xxxxx xxxxxxxxxxxx xxx "xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx".

Xxxxxx xxxxxx xx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx

• xxx Xxxxxxxxxx, xx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxxxxxx xxxx xXx. xxx.
• xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xXx. xxx.

Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xx xx Xxx. x xxxx x XX xxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. xx XXx.

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxx xxx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XX xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXx.

XXXXXXX: Xxx XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx xx xxx Xxx. x XXX xxx xx xxx Xxx. xx XX xxxxxxxxxxx Xxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXXXx. Xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx XxxxxxxxXxxxxxxxx xxxxxxxx xxxxxxxx, xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx XXXXxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx xxxxxxxx, xxxxxx xxx x.x.xxxx xxx xx xxx XXX xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxx.

4. Kontenabruf durch Sozialbehörden

Xxxxx xxx xxx Xxxxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x XXx.

Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx", xxx xxxx xx xxx xx.x.xxxx. Xxxxx xxxx xxxxxxxxxx xxxxxxxx, xx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx Xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx:

• XXX xx xx.x.xxxx: Xxxxxxxxxxxxxxxx XX xxxxx XXX XXx,
• Xxxxxxxxxxx xxxxx XXX XXXx,
• XXxxxX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx,
• Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx.
• xxxx xxxxxx Xxxxxx, xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx.
• Xxx xx x.x.xxxx: Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x XXXx.

XXXXXXX: Xxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxx. Xxxxx XXxXxxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx xx xx Xx. x.x XXXXx. Xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxx xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XXXxxXxxxxxxxx xxxx Xxxxx. Xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx Xxxxxx xxx Xxxxxx xxxxxxxx xXXxXxxxxxxxxx xxxxxx xxx xx.x.xxxxx.

Xxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx xxxxxxx xxx xxxxx xxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx. Xx xxxxxxxxxxx xxx, xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXXXX: Xxx xxxxxx xxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxxx, xxxx xxx "xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx." Xxxx xxx xxxxxx xxx xxxxxx

Erweiterung der Befugnis auf Jugendämter ab 1.7.2013

Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxx Xxxxxx xxxxxx Xxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxx xxxxx, xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx.

Xx xxx x.x.xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx. xxx xxxxxxxxxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx "Xxxxx": Xxx xxxxxxx xxxxxxxx x xxx xxxxx xxxxxx Xxxxxxxxxxxx, XXxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxx x Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxxxxx xx xxxxxxxxxxxxx, xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxx xxxx xxxxxxx xxx xxx xxxxxx Xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx x Xxx. x XXX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxxx.

Xxxx Xxxxxxxxxxx xxx x.x.xxxx xxx xxx Xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx:

Xxxxxx: XXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxx

5. Kontenabruf durch Gemeinden

Xxxx xx xx xxx. Xxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxxx xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx xx Xxx. x Xxxx x XXx.

Xxxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

6. Kontenabruf durch andere Behörden

Xxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxx, xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXx.

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx:

xxx Xxxx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx XXXx Xxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxx, xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxx. Xxx xxxx xxxxxxx xxx xxx xxxxxx Xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx x Xxx. x XXX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxxx.

xxx Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx Xxx. x Xx. x XXX, xxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx, XXXx. X X. xxxxx.

Xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx XXX xxxxxxxx. Xx xx.xx.xxxx xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx x"Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xXXx Xx. xxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xXxXxXxXXXXx xxx xx.xx.xxxx. Xxx XXXx xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx xxxx.

xxx Xxxx xxx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx XXXx xx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xx Xxx. xx XXxxxXxxX, xx xx Xxxx x XXXxXxxxxx xxx xx xx Xxxx x XXXxXxxxxx, xxxxxxxxxx xxx Xxxxxx xxx x.xx.xxxx, XXXx. X X. xxxxx.

xxx Xxxx xxx xx.x.xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxx xxx xxxxxxxx Xxxxxxxx xxx XXXx xx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx xxxxxxx, xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxx Xxxxxxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxx xxx xxx xx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx, XXXx. X X. xxxx.

7. Kontenabruf bei der Betriebsprüfung

Xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXx. Xxxx xxxxxx xxx xxxx xxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx.

Xx Xxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx, xx xxxxx xxxxxxxxxxx xxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx "xxxxxxx" Xxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx Xxx xx xxxxx xxxxxxx Xxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxx xxxxx xxx xx xx xxx Xxx. x Xxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx", xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXx.

XXXXXXXXX: Xxxx xxxx Xxx Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx xxxx xxxxxxx xxxxx xx xxxx Xxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xx Xxxxx Xxxxxxxx, xxxxxxxxxx xxxxxxx Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx x xxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxx xxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxx "xxx Xxxxx xxxxxx" xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx.

8. Kontenabruf durch die Bundesanstalt für Finanzdienstleistungsaufsicht

Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxx xxxx xxx, xxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx

xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx.

Xxxx xxx XxXxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xx xxxxxxxxxxx Xxxxxxx xxxxxx xxx XxXxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxx, xxx xxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxx xxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xx xxx XXX xxxxx xxx XxXxx xx xxxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx.

9. Gesetzliche Grundlagen

§ 93 AO - Auskunftspflicht der Beteiligten und anderer Personen

xxx xxx x.x.xxxxx
Xxx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx xxx xxxxxxxxx, xxxxxx

x. xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx

x. xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xx x Xxx. xx Xxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx xx x.x.xxxxx

xxx xxx Xxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx xxxxxxxxxxxx xxx

x. xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxx xx xxx xx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx

x. xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx

x. xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxx xx x Xxx. x xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx xxx xxxx xx xxx Xxx. x xx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxx x Xx. x xxx x xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx.

xxx xxx xx.x.xxxxx
Xxx xxxx xxx Xxxxxxxxxx

x. xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx Xxxx Xxxxxxxxxxxxxxxx,

x. xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxx,

x. xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx,

x. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx

x. xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx

xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx xx xx xxx Xxx. x xxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx xxx xx xx xxx Xxx. x xxxxxxxxxxxx Xxxxx xxx xxxxxxxxx, xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx.

xxx Xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxx x xxxx Xxxxxx x xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx Xxxx x xxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxx x xxxxxxxxxxxx, xxxxxx

x. xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxx,

x. xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxx xxx Xxxxxx xxxx xxxxx Xxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx, xxxx

x. xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxx xxxx, xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxx, xxxxxx xxxxxxxx xxxxxx xxxx

xxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xx Xxx. x xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xx. Xxxxxx xxxx xXXXx. X X. xxx, xxx xxxxxxx xxxxx Xxxxxxx x xxx Xxxxxxxx xxx xx. Xxxxxx xxxx xXXXx. X X. xxxxx xxxxxxxxx xxxxxx xxx, xx xxx xxxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxx.

xxxx Xxx Xxxxxxxxxxxxx xxxx Xxxxxx x xxxx Xxxxxx x xxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx.

§ 93b AO - Automatisierter Abruf von Kontoinformationen

xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xx xxx Xxx. x xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxx xxxx xxxx Xxxxxx xxxx xx xx Xxx. x xxx x xx xxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xx xxx Xxxxxxx xxx xx xx Xxx. x xxx x xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx xxx xxxx Xxxxxx x xx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx.

xxx xx xxx Xxx. x Xxxx x xxx x, Xxx. x xxx x xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx.

§ 162 AO - Schätzung von Besteuerungsgrundlagen

xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx, xxx xxx xxx xx xxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx.

xxx Xx xxxxxxxxx xxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxx xxxx xxxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x xxxxxxxx. Xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx xxx, xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xx xxx xxxxxxxx xxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x xxxxx xxxxxxx.

§ 24c Kreditwesengesetz - Automatisierter Abruf von Kontoinformationen

xxx Xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxx xx xxxxxxx, xx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxx xx xxxxxxxxx xxxx:

x. xxx Xxxxxx xxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxx xxxxx xxx Xxx xxx Xxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxx,

x. xxx Xxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxx xxx Xxxxxx, xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx x Xxx. x xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx.

Xxx xxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxx x xxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxxx xxxx Xxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xx xxxxxxxx. Xx Xxxxx xxx Xxxxxx x xxx xxx xxxx Xxxxxxxxx xxxx Xxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxx xxx xxx Xxxxx xxxx Xxxx x xx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx. Xx xxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxx.

xxx Xxx Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxx xxx Xxxxx xxxx Xxxxxx x Xxxx x xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx Xxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx.

xxx Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx Xxxxxxxx xxx xxx Xxxxx xxxx Xxxxxx x Xxxx x

x. xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x Xx. x, xxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx x Xxxx x xxxxxxxxxxxx xxx,

x. xxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx,

x. xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxx xxx xxx xx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx xx xxx xxxxxxxxxx Xxxxxx xxxxxx xx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx, xxxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xx xxx xx Xxxx x xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxx Xxxxxxxx xxx xxx Xxxxx xxxx Xxxxxx x Xxxx x xxxx Xxxxxxxx xxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. xx x Xxx. x Xxxx x, x xxx Xxx. x xxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxx, xxx xxxxxxxxxxx Xxxxx, xxx Xxxxxx, xxx xxx Xxxxx xxxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxx Xxxxxx xx xxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx, xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxx.

xxx Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.

xxx Xxxxxx xxx Xxxxxxxx Xxxxxxxxxx Xxxxxx xxxx Xxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx x, x xxx x.