This article deals with the content of Sec 295 para 2a Federal Fiscal Code (BAO) and the question of which authority is responsible for adapting assessments to assessments within the meaning of Sec 48 para 2 or 4 Federal Fiscal Code, in particular whether the tax office or the Federal Fiscal Court (BFG) should amend or cancel such decisions according to Sec 295 para 2a Federal Fiscal Code.
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