Nacherhebung von Abgaben

'Retroactive Collection of Taxes and Duties. Finality, Binding Effect, Interpretation, and Correction of Administrative Acts in Tax and Duty Law, as well as Protection of Legitimate Expectations in the Event of an Increase in the Tax Burden': This thesis examines the prerequisites and limitations of the retroactive assessment of taxes, particularly local taxes. The focus is on the questions of whether a correction to the original assessment notice is necessary and to what extent the taxpayer's right to reliance precludes a subsequent assessment. Administrative and fiscal courts answer these questions differently despite the applicability of the same regulations. This concerns not only the specific features of municipal tax and fiscal law but also general doctrinal principles of administrative law.