If the objection of a taxpayer is rejected by the tax office by the so-called objection decision, you can file a complaint with the competent tax court. The time limit for bringing an action shall be one month after receipt of the opposition decision. In addition, the lawsuit must meet strict formal requirements.
1. What will happen after the appeal decision?
We are a specialist law firm and specialize in tax-complex issues. Therefore, our tax and law firm has excellent competences in lawsuits in the tax court. The experience from countless FG lawsuits and the associated success proves us right. We rely on a detailed statement of fact combined with a comprehensive legal statement. It is important that the legal appraisal is based on current literature, well-known legal commentaries and recent decisions of other courts and the Bundesfinanzhof and these are cited accordingly.
3. The cost of an FG lawsuit against the tax office
The costs for the court are at least EUR 241,00 (minimum fee) and are also based on the value of the object. In case of victory, the sued tax office assumes these costs. More information on the costs of the procedure can be found here.
The tax consultant’s fee within the framework of the statutory fee is also paid by the tax office, if your claim has been enforced.
The costs of the tax office must always be borne by the tax administration itself, regardless of the outcome of the tax procedure.
Unlike in other areas of law, tax consultants are also permitted in actions before the tax court. However, it should be noted that the tax consultant on the one hand has special tax expertise, but often has less experience in court proceedings than a lawyer.
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.