In the seventh part of the Tax Code (AO), the legislature regulates the out-of-court appeal or objection procedure. The objection is possible against tax assessments and other administrative acts, provided and insofar as the respective conditions are met. The objection must be at least permissible and received by the tax office on time and form. We give a first overview!
The AO knows various requirements that must be met jointly for an objection to the tax assessment. Specifically, the following applies:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.