Zur Bearbeitung von Anträgen auf Erteilung einer verbindlichen Auskunft hat die OFD Frankfurt einen ausführlichen Leitfaden herausgegeben (OFD Frankfurt vom 12.12.2007, S 0224 A - 3 - St 23).

1. Vorbemerkung

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2. Eingang von Anträgen

2.1 Zuständigkeit

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Xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x XX xxxx xxx xxxxxxxxxxx Xxxxxxxx xx xx xx Xxx. x Xxxx x XX xxx. Xxx xxx xxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx xxxx Xxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xx xxx xx XX xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xx xxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xx xx Xxx. x Xxxx x XX.

Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XX xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XX xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx XXXX xx xx xx, Xx. x.x.

2.2 Formale Voraussetzungen

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2.3 Abgrenzung

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Xxxxxxxx, xxxxxx xx Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx.

2.4 Zusammenarbeit

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3. Bearbeitung der Anträge

3.1 Bearbeitung innerhalb des Finanzamts

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3.2 Beteiligung des Bundesministeriums der Finanzen bei Fällen grundsätzlicher Bedeutung

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3.3 Beteiligung anderer Behörden

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3.4 Kommunikation und Kooperation mit Antragstellern und deren Steuerberatern

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3.5 Zeichnungsrecht

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4. Erteilung der Auskünfte

4.1 Formfragen

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4.2 Hinweise bei der Auskunftserteilung

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5. Ablehnung aus formalen Gründen

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6. Rechtsbehelfsmöglichkeiten

6.1 Erteilung einer verbindlichen Auskunft

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6.2 Ablehnung des Antrags auf Erteilung einer verbindlichen Auskunft

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