definiens: means any taxable period ( Veranlagungszeiträume, Erhebungszeiträume, Voranmeldungszeiträume ) or portions thereof ending before or on the Effective Date ; means any tax within the meaning of section 3 paragraphs 1 through 4 of the German Fiscal Code ( Abgabenordnung – AO ), including but not limited to, corporate income tax,34taxes withheld from wages or other employment taxes as well as any and all incidental tax charges ( steuerlicheNebenleistungen ), including, but not limited to interest or special charges for late payment or late performance ( Verzugszinsenoder Säumniszuschläge ) related to the forenamed taxes or custom duties as well as all social security charges includingpayments and liabilities owed as secondary liabilities ( Haftungsschulden ) as well as any equivalent tax under the laws of anyother jurisdiction ( including but not limited to US Taxes ) . For the avoidance of doubt, it is the common understanding thatdeferred taxes ( latente Steuern and similar concepts ) are not taxes within the meaning of this definition ; means any tax audit, inspection or similar investigation by any Tax Authority ; means any taxing or other authority competent to impose any liability in respect of Taxes or responsible forthe administration and/or collection of taxation or enforcement of any law in relation to Taxes ; has the meaning given to it in Section 15.3(a ) ; shall mean any administrative or judicial proceeding or action relating directly or indirectly, fully or in part toIndemniﬁed Taxes ( including but not limited to Tax assessments, Tax Audits, inquiries, examinations, negotiations, disputes, court proceedings or decisions, meeting with Tax Authorities, correspondence by letter, fax message or email with any TaxAuthority ) ; has the meaning given to it in Section 15.4(a ) ; means any return, form and other statement ﬁled or required to be ﬁled by a Group Company for Taxes relatingto a Pre - Effective Date Tax Period ; has the meaning given to it in Section 15.2(a )