Aussergerichtliche Vorverfahren Im Verwaltungsrecht: Das Widerspruchsverfahren Im Allgemeinen Verwaltungsrecht, Das Einspruchsverfahren Im Steuerrecht

»Non-judicial Remedies in German Administrative, Tax and Social Law«Administrative procedures and administrative process law is characterized by a division into three parts: general administrative, taxation and social law. The issue of standardization is fundamental. The thesis compares the preliminary extrajudicial procedures. The subdivision into the three different elements of administrative law has proven to be effective. Any differences are normally the result of special features of the field of law. At the same time, the opportunities highlighted to adapt the procedures through legislation and the application of law should be fully explored.