Nachverfügung

Nachverfügung is a German legal term that translates roughly to "subsequent order" or "supplementary decree." It refers to a decision or ruling made by an authority after an initial decision has already been issued. This subsequent decision can modify, clarify, or supplement the original one.

Nachverfügungen are typically issued in administrative law and tax law. For instance, in tax proceedings, a tax office might issue a Nachverfügung if new information comes to light that requires an adjustment to the initially assessed tax liability. This could be due to a correction of an error, the discovery of undeclared income, or a change in legal interpretation.

The purpose of a Nachverfügung is to ensure the accuracy and completeness of administrative or legal decisions. It allows for corrections and adjustments without necessarily requiring a completely new procedure, provided certain conditions are met. The authority must usually demonstrate a legitimate reason for issuing the Nachverfügung, and the affected party typically has rights to appeal or object to it. The specific rules and procedures governing Nachverfügungen can vary depending on the relevant area of law and jurisdiction within Germany.