Dr. Gersch, Eva-Maria Prof. Dr. Jäger, Markus Rätke, Bernd Dr. Ratschow, Eckart Rüsken, Reinhart Prof. Dr. Werth, Franceska | AOabgabeordnung von Klein, Kommentar, 15. Edition 2020 (quoted as small/worker, § Rn.)
Dr. Gräber, Fritz Dr. Herbert, Ulrich Dr. Levedag, Christian Dr. Ratschow, Eckart Prof. Dr. Stapperfend, Thomas Teller, Michaela | FGO Financial Court Rules with secondary laws Commentary of graves, 9th, newly edited edition 20219 (quoted as graves / processor, § Rn.)
If a citizen does not agree with his/her tax assessment issued by the competent tax authority, the citizen is in accordance with art. 19 para 4 GG of legal recourse to the courts open.
Before the action can be filed in the tax court, an objection to the tax assessment must first be filed with the tax authority. In 2019, the highest financial authorities in the countries received a total of 3,454,532 appeals1.
The issued tax notice is an administrative act issued by the tax authority according to § 35 VwVfG. An administrative act is any decision, decision or other public measure taken by an authority to regulate an individual case in the field of public law and aimed at direct legal effect to the outside world, § 35 VwVfG.
Since the tax assessment is an administrative act, it must also contain an appeal policy. According to § 37 para 6 S. 1 VwVfG, every written or electronic administrative act that is subject to challenge must be accompanied by a declaration informing the party about the remedy that is given against the administrative act, about the authority or the court before which the remedy is to be lodged, the seat and the time limit to be observed.
The recipient of the tax assessment can lodge an objection against it with the competent authority in accordance with § 347 AO. Only those who claim to be complained of by an administrative act or omission of such an act shall be entitled to lodge an objection, § 350 AO. The parties involved in an objection procedure are to be taken from § 359 AO. This is on the one hand the person who filed the objection (opposition leader) and on the other who has been called into the proceedings according to § 360 AO.
1.2.1. Admissibility of objection
The recipient of the tax notice can oppose administrative acts
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.