Module 120 min2419 wordsFree — no account
Challenging an assessment: objection deadline, form and suspension of enforcement
Dated official sources, and the contents this module links to · 1 section
Official sources
- AO § 355 Objection period — verified on September 23, 2026
- AO § 122 Notification of administrative acts — subsections 2 and 2a — verified on September 23, 2026
- AO § 108 Periods and dates — verified on September 23, 2026
- BGB § 187 Start of a period — verified on September 23, 2026
- BGB § 188 End of a period — verified on September 23, 2026
- AO § 347 Admissibility of the objection — verified on September 23, 2026
- AO § 168 Effect of a self-assessment return — verified on September 23, 2026
- AO § 357 Lodging the objection — verified on September 23, 2026
- AO § 356 Instruction on remedies — verified on September 23, 2026
- AO § 110 Reinstatement — verified on September 23, 2026
- AO § 361 Suspension of enforcement — verified on September 23, 2026
- AO § 237 Interest on suspension of enforcement — verified on September 23, 2026
- AO § 238 Amount and calculation of interest — subsections 1 and 2 — verified on September 23, 2026
- AO § 362 Withdrawal of the objection — verified on September 23, 2026
- AO § 367 Decision on the objection — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Rounding of the amount bearing interest — down to whole 50 €
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.