Uniform deadlines for all taxpayers, for example for the submission of the objection, are already indispensable in the administrative procedure due to the constitutional prohibition of discrimination. However, it happens again and again in practice that it is simply impossible for a taxpayer to comply with the opposition period according to § 355 AO for actual reasons. In these cases, the tax office can grant the so-called restoration to the previous status in accordance with § 110 AO. It shall result in the missed deadline being deemed to have been met.
The granting of reinstatement is a discretionary decision of the tax office (§ 110 paragraph 4 and § 5 AO). The tax authority may grant reinstatement if a taxable person:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.