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Fiscal control

The matters of significance for aviation tax are subject to fiscal control (§ 14 Aviation Tax Act (Luftverkehrsteuergesetz - LuftVStG)). Fiscal control is not an inspection as defined in §§ 193 et seq. of the German Tax Code (Abgabenordnung - AO), but a measure pursuant to § 209 (3) German Tax Code. Fiscal control serves the purpose of timely cursory inspection; more detailed examination would be the subject of a tax audit.

The right of access also applies to the aeroplane(s) or helicopter(s) of the aviation enterprise which is subject to fiscal control, as well as the land or buildings on or in which the aeroplane(s) or helicopter(s) is/are located.

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