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Law regarding fiscal offences

 

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Appeal and suspension of the operation (AdV)

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Appeal and suspension of the operation (AdV)

 


# Do you want to proceed against a tax assessment notice or any other administrative act of the financial authorities?


If you want to appeal against an administrative act (e. g. tax assessment notice) you normally cannot file a suit immediately. First of all you must enter an objection at the fiscal authority. Your chances of success depend upon adherence to deadlines and your explanatory statement.


The written objection - e. g. - against a tax bill has to be posted normally within a month by the taxpayer to the collection office. The period starts with the operative publication of the notification. The calculation of the deadline can be complicated in an individual case and sometimes does lead to conflicts with the tax authorities. Is the deadline missed, only in strictly defined exemptions a “restitutio in integrim” can be required. Basically essential is: proceedings should be prepared as early as possible. The explanation can be handed in later. The proceeding of appeal being free of charge the following is imperative: if in doubt raise an objection!

 

Important: without a protest even a false tax bill can become final – unless the bill as an exception is correct, which seldom is the case. Specific features exist where tax bills are provisional or are still subject to a review.


Caution is called for as regards the obligation to pay: in this respect the appeal does not have any suspensive effect. The proceeding usually takes some time. In order to hinder the tax authorities from initiating enforcement procedures you must also apply for suspension of the operation. Such a request is only then successful when the lawfulness of the tax bill is doubtful. In case the tax authority rejects the AdV-request you can enter an objection and / or a request for suspension at the fiscal court.

 

Generally we recommend an expert counselling in case of conflict. The administrative proceeding, regulated in the tax-code (AO) contains many traps, which should be taken into account. Contrariwise the expert advisor knows about procedural tricks and tiptoes which might lead to success. For the often difficult substantiation of opposition the same is true. The tax experts of Wannemacher & Partner have long-term experience, know-how and inside-knowledge in their command.

 

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W&P 

 

Wannemacher & Partner
law firm
 
Baierbrunner Straße 25
81379 München
 
Tel +49 (0) 89/748 223 0

Fax +49 (0) 89/748 223 999

 

 

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In urgent cases as house search or detention call:

 

+49 (0) 172 / 318 312 7

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