Both in the financial authority procedure and in the financial court procedure, the remedy information is important. However, it often happens that this is faulty. Errors in tax court proceedings can have an impact at the expense of the taxpayer but also at the expense of the tax office. We explain the consequences of errors in the remedy policy.
1.
1.1 Requirement to provide information on remedies
An appeal is a measure that allows the review of an act at a higher instance. On the other hand, it is an appeal, a review procedure at the same level. Appeals are the objection and the objection to the tax office against a tax assessment. For the objection decision, the obligation to provide information on appeal is regulated in § 366 sentence 1 AO. For the tax court procedure there is a corresponding regulation in § 55 FGO.
The remedy notice in the financial process is written information contained in a court judgment or a tax administrative act. It shall inform the parties concerned of the possibility and modalities of appeal against that decision. For this purpose, it shall indicate deadlines and other formal requirements. This serves to ensure the legal protection of the parties involved and to inform them of their rights. In doing so, the information on appeals shall ensure the proper conduct of the appeal proceedings.
The remedy policy is only intended to show the person entitled by which way he can obtain a review. Therefore, it should not be a travel guide by procedural law. Consequently, it must find a middle ground between the extensive, tendentially overloaded and error-prone teachings and the less service-oriented models.
1.2. Necessary content of the appeal notice
The appeal notice must clearly indicate which appeals against the decision are admissible. The information shall also indicate the authority or court with which the appeal is to be lodged. The time limit for lodging the appeal must also be included. No further information is necessary. However, they may be expedient. This applies, for example, to information on standing, the content of the order and the calculation of the time limit.
1.3. Legal consequences of errors
If there is a lack of a proper remedy – i.e. if the necessary information is missing, the short appeal period of one month no longer applies. The time-limits for appeal are laid down in the following rules:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.