www.ni-con.de/en/tax-consultancy/taxes/actions-before-fiscal-courts/index.php

How to get in touch

NICKEL

Certified accountant

Tax advisor

 

NICON GmbH

Accountancy firm

 

Alfredstraße 163

45131 Essen

Tel.: +49 201 437 09 60
Fax: +49 201 421 234
Mail: info@ni-con.de

Actions before fiscal courts

For all the care taken in preparing all your tax returns, your tax office may fail to decide in your favour on all counts. Many German tax laws are unclear and open to different regional interpretations by tax offices. Equally, tax assessments may contain blatant errors by the tax office.

If you do not agree to your tax assessment, you must first of all file a written appeal within one month of receiving the assessment concerned, stating the grounds for your objections. This marks the beginning of an extra-judicial appeal procedure.

If your appeal is entirely or partially rejected by the tax office, you can bring an action before the fiscal court within one month of announcement of the formal decision on your appeal. The opposing party in this action before the fiscal court will then be your tax office. In principle, you may represent yourself before the fiscal court. In view of the complexity of tax law and the vast diversity of previous rulings on tax matters, it makes sense to consult experienced tax experts, however. Our specialists possess the necessary expertise and are able to provide assistance in the following matters:

  • Examination of the prospects for success of an action before a fiscal court
  • Formulation of an effectively worded statement of claim, substantiating your case in cogent terms
  • Written responses to statements from the tax office
  • Legal representation at the hearing
  • Overseeing a possible appeal to the Federal Fiscal Court

Interested? We look forward to hearing from you.

 

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NICKEL | Wirtschaftsprüfer, Steuerberater l Alfredstraße 163 l 45131 Essen

NICON GmbH | Wirtschaftsprüfungsgesellschaft l Alfredstraße 163 l 45131 Essen