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change to the application for the adoption tax code (AEAO)

The BMF letter of 11 December 2007 (IV A 4 - S 0062/07/003) on the modification of the decree on application of AO (AEAO) were especially rules on the issue of binding information in the AEAO Date (to § 89 para 2 AO).

According BMF letter of 18 December 2007 (IV A 4 - S 0224/07/0008) therefore the BMF letter

• 29 December 2003 - IV A 4 - S-0430 - 7 / 03 - (Federal Tax Gazette I, p. 742)
  
• of 12 March 2007 - IV A 4 - S-0224 / 07 / 0001 - (Federal Tax Gazette I, p. 227)
  
• of 3 May 2007 - IV A 4 - S-0224 / 07 / 0003 - (Federal Tax Gazette I, p. 470)
  

lifted immediately.

The provisions of paragraphs 4 and 5 of the Federal Ministry of Finance letter of 29 December 2003 (IV A 4 - B 0430-7 / 03) are in No. 5 of the new AEAO to § 89 for information to be bound in good faith, to 11 September 2006 was issued, continue to apply.