If the tax office rejects the appeal against a tax assessment, it issues a notice of opposition (Einspruchsentscheidung) decision. You can insert an action at the Fiscal Court against the notice of opposition.
If the appeal against a tax assessment is unsuccessful, the only option left is to file an action at the tax court. The time limit for filing a complaint is one month after notification of the opposition decision. If the deadline for bringing an action is missed or if the action has not been brought in accordance with the form, it is inadmissible. The taxpayer risks being unable to enforce his tax interests, even if he is right.
In exceptional cases, a complaint is also possible without an appeal decision if the tax office is inactive. The action for failure to act is admissible if the tax office has not decided on the objection within six months of the filing of the objection.
Because of the legal difficulty, the complaint by the taxpayer will not be successful. Our law firm specializing in tax law represents you and your company nationwide before the financial courts. We know the different tax regulations and the special procedure before the financial courts. By hiring our law firm, the first important step has been taken so that the best possible result is achieved for you.
Even if an action has been brought and the tax office has suspended enforcement of the tax in opposition proceedings, a further application for suspension of enforcement must be filed since the suspension of enforcement ends one month after notification of the opposition decision. This means that the tax must be paid first. Our law firm will apply to the tax office or the tax court to suspend execution.
We are happy to answer your questions. Contact us by email if you would like to know how we can help you or if you have any questions about our offers or services. You can also book an appointment for advice.