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§ 140 Tax Act (StG) - Taking of Evidence

State Taxes - Procedure - General Procedural Principles - Procedural Rights of Taxpayers
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§ 140 StG · Taking of Evidence

1. The evidence presented by the taxable person must be accepted insofar as it is suitable for establishing the facts relevant to the assessment.

← § 139 StG Tax Act (StG) - Types of Taxes § 141 StG →

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