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Drueen, Klaus-Dieter (2019): Hundred Years Tax Code in Germany. In: Intertax, Vol. 47, No. 11: pp. 979-985

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This year, the Reich Tax Code (RTC) celebrates its hundredth birthday. This codification was a milestone for lax law and tax jurisprudence in Germany. It was the prelude and basis for the unification and consolidation of the countless tax laws of the German States. The German Tax Code that, as a general law, forms tax procedure law and tax law of obligations as an overarching part of tax law, has been employed as a model and source of inspiration for some foreign tax procedure codes. This hundredth birthday is the occasion to trace its origin, its content, and its impact history as well as essential farther developments. At the same time, an outlook will be dared on the future of procedural law in the international and European open tax State.

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