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gesonderte und einheitliche Feststellung von Besteuerungsgrundlagen

English translation: uniform and separate determination of tax bases

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:gesonderte und einheitliche Feststellung von Besteuerungsgrundlagen
English translation:uniform and separate determination of tax bases
Entered by: Steffen Walter
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00:34 Feb 18, 2005
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Income tax law and regulations
German term or phrase: gesonderte und einheitliche Feststellung von Besteuerungsgrundlagen
grundlagen kann mit dem Einspruch angefochten werden.

Ein Einspruch ist jedoch ausgeschlossen, soweit dieser Bescheid einen Verwaltungsakt ändert oder ersetzt, gegen den ein zulässiger Einspruch oder (nach einem zulässigen Einspruch) eine zulässige Klage, Revision oder Nichtzulassungsbeschwerde anhängig ist.

I know, it is certainly a tall order wer hilft? Bitte...
:-)
xxxDr.G.MD
Local time: 16:53
The joint and several determination
Explanation:
... Similarly, when a joint and several determination of a deficiency is made against a husband and wife and only one party appeals from the statutory notice, a ...
www.irs.gov/irm/part35/ch04s01.html - 49k

Could this be what you're looking for?
Selected response from:

Trudy Peters
United States
Local time: 10:53
Grading comment
Thank you
4 KudoZ points were awarded for this answer

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Summary of answers provided
4s.u.Ingrid Blank
3The joint and several determination
Trudy Peters


  

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51 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Die gesonderte und einheitliche Feststellung von Besteuerungs-
The joint and several determination


Explanation:
... Similarly, when a joint and several determination of a deficiency is made against a husband and wife and only one party appeals from the statutory notice, a ...
www.irs.gov/irm/part35/ch04s01.html - 49k

Could this be what you're looking for?

Trudy Peters
United States
Local time: 10:53
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 4
Grading comment
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
s.u.


Explanation:
The declaratory decision determining the separate and uniform basis of taxation may be appealed against
or
An appeal may be lodged to set aside the notice of determination regardeing the separate and uniform assessment of taxes.
The next sentence refers to Feststellungsbescheid which according to Schäfer is notice of determination:
Feststellungsbescheid m
(StR) notice of determination, §§ 157, 179 AO
(ie, establishes the factual and legal data from which tax liability follows but does not compute a tax or demand its payment)
and according to Dietl/Lorenz is declaratory decision or decision determining....
Einheitliche oder Einheitsbewertung laut Schäfer :
Einheitsbewertung f
(StR) assessed valuation, §§ 19–109 a BewG
(ie, designed to establish uniform and separate values for the greatest possible variety of taxes)

Hope this helps a bit :)

Ingrid Blank
PRO pts in category: 32
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Changes made by editors
Jul 16, 2008 - Changes made by Steffen Walter:
Edited KOG entry<a href="/profile/26988">xxxDr.G.MD's</a> old entry - "Die gesonderte und einheitliche Feststellung von Besteuerungs-" » "The joint and several determination"
Jul 16, 2008 - Changes made by Steffen Walter:
Term askedDie gesonderte und einheitliche Feststellung von Besteuerungs- » gesonderte und einheitliche Feststellung von Besteuerungsgrundlagen


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