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§ 155 Tax Act (StG) - Procedure
State Taxes - Procedure - Assessment in Ordinary Proceedings - Objection
§ 155 StG - Procedure · Procedure
1. In the objection procedure, the tax commission has the same powers as the assessment authority in the assessment procedure.
2. A withdrawal of the objection will not be taken into account if, given the circumstances, it can be assumed that the assessment was incorrect.