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1. Vorbemerkung
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2. Eingang von Anträgen
2.1 Zuständigkeit
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Xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx XXXX xx xx xx, Xx. x.x.
2.2 Formale Voraussetzungen
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2.3 Abgrenzung
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2.4 Zusammenarbeit
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3. Bearbeitung der Anträge
3.1 Bearbeitung innerhalb des Finanzamts
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3.2 Beteiligung des Bundesministeriums der Finanzen bei Fällen grundsätzlicher Bedeutung
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3.3 Beteiligung anderer Behörden
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3.4 Kommunikation und Kooperation mit Antragstellern und deren Steuerberatern
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3.5 Zeichnungsrecht
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4. Erteilung der Auskünfte
4.1 Formfragen
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4.2 Hinweise bei der Auskunftserteilung
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5. Ablehnung aus formalen Gründen
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6. Rechtsbehelfsmöglichkeiten
6.1 Erteilung einer verbindlichen Auskunft
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6.2 Ablehnung des Antrags auf Erteilung einer verbindlichen Auskunft
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