Green, red or blue or what?
If you have had frequent contact with the tax office, you may have noticed that on some documents there are lines in different colors. Sometimes even up to three strokes (green, red and blue).
What looks like a simple childish prank is, however, a serious day-to-day matter for the authorities. No tax official (who still wants to become something) would ever dare to draw an official document with green paint. On the contrary: a "bR" scribbled with green color on a document can take even seasoned tax officials' breath away for a short time. And they are right. Because the "bR" usually does not bode well and you can expect a conversation with the head of the department...
The background of this official theory of colors is the rules of procedure of the tax offices (EB-FAGO). These rules define meticulously who "owns" which color in the tax office:
green = head of department | red = representative of the head of department | blue = head of department | black = clerk
The use of these colors has its meaning especially for the course of business or the course of business. For example, when a "/" or name sign is applied in the corresponding color to a document, it is immediately obvious who has applied (and thus taken note of) the business transaction note.
I have not yet experienced a green "bV" (Please Lecture) myself, but it is said to have happened in one tax office or another.
Finally, the Green Cross Cases (+) are also of interest. These are procedures in which the head of the department has reserved the right to make the final drawing.