Vertrauensschutz bei Erlass, Aufhebung und Änderung von Steuerbescheiden.

»Protection of Confidence when Issuing, Repealing and Amending Tax Assessments. Unconstitutional Tax Laws, Retrospective Changes in Case Law and Unlawful Administrative Regulations. To the Need for Reform of § 176 AO« In a digitized taxation procedure, an algorithm decides on the protection of legitimate expectations with regard to unconstitutional laws, case law of the German Federal Fiscal Court and unlawful administrative regulations. This results from § 176 AO, which is linked to the issuance of a tax assessment. Dennis Fuchs develops a reform proposal that leads to equal treatment of assessed and non-assessed persons through a uniform reference point of reliance.