§ 144 Tax Act (StG) - Clarification of the Facts

1. The assessment authority, together with the taxpayers, determines the factual and legal circumstances relevant for a complete and accurate taxation.

2. In particular, it may conduct interviews with parties, consult experts, carry out inspections, and examine business books and records on-site. The resulting costs may be wholly or partially imposed on the taxpayers or other persons obliged to provide information, who have made these necessary through a culpable breach of procedural obligations.