전자동화 행정행위에 관한 연구 -독일 연방행정절차법 제35조의a를 중심으로-

As of 1 January 2017, the German Act on the Modernization of the Taxation Procedure of 19 July 2016 has come into force in its essential parts. The law ensures the issuance of fully automated tax assessment under the German Tax Code(Abgabenordnung) as administrative acts. In the legislative process, The German Bundestag (federal parliament) has also decided to concurrently adapt fully automated administrative acts in the Germen Federal Administrative Procedure Act(Verwaltungsverfahrensgesetz) and the Code of Social Law Ⅹ (Sozialgesetzbuch X). The amendments aim to implement the possibility to issue a fully automated administrative act in all three pillars of the administrative procedures and thus to develop them in a largely uniform manner. The German Federal Administrative Procedure Act has been extended in its content based on Article 20 of the German Act on the Modernization of the Taxation Procedure which provides the regulation on the fully automated administrative act and notification of administrative acts through publicly accessible networks. The newly-added Article 35a of the German Administrative Procedure Act paves the way for such digitized administrative decision-making process in a legally secure way. The article concerned regulates fully automated administrative acts. Such administrative decisions may be made without human intervention. But Article 35a of the German Administrative Procedure Act does not allow the unconditional performance of fully automatic administrative acts. Such fully automatic administrative acts can be performed only on matters not left to the discretion of the administrative authority. This paper presents the normative meaning of Article 35a and other relevant normative Issues.