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Law regarding fiscal offences

 

Criminal law concerning business

 

Tax disputes

Appeal and suspension of the operation (AdV)

Fiscal court proceedings

Revision / Complaint

Areas of conflict

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Areas of conflict

 


# Are you or your company looking for assistance in proceedings for auditing, liability, enforcement or in any other tax law conflict situation?


The fiscal authority has an armoury of weapons within its reach to cause you trouble – last but not least they can jeopardise your economic existence. React rapidly and fight with a versatile partner by your side! The law firm Wannemacher & Partner takes good care that you are taken seriously and provides solutions to conflicts in all areas of the material and formal tax law.


The swords of the fiscal authorities are edged indeed. Other than in private law a civil law authority does not have to go to a court in order to produce an enforcement title against your company. The administrative act is homemade and ready for use. Who does not fight back on time and with effect rapidly incurs in difficulties.

 

The law firm Wannemacher & Partner knows how the clocks tick out at the fiscal authorities and knows the tools available to the taxpayer. Decisive is the right mix of willingness to talk, negotiating skills, knowledge of processural possibilities and law itself. Target-oriented and with the necessary sensitivity even awkward situations can be mastered. Always in the focus stands the well-being of the client.

We assist you in all questions regarding material tax law. In procedural matters the focus of our advisory lies, apart from the “traditional” objection- and litigation proceedings, in the following areas:

 

# In problematic cases we accompany audits from the audit instruction all the way to the audit report. If necessary we prepare supplementary tax return in time and at this junction to criminal law proceedings we take care of your rights. It goes without saying that we accompany examinations with pure tax law implications.
# Liability proceedings are always an inflammatory matter. E. g.: liability of the executive board acc. to § 71 AO, of the evader acc. to § 71 AO, of the employer for income rate acc. to § 42d EStG, tax reduction for persons with limited tax liability acc. to § 50a EStG, liable for culpably unpaid purchase tax acc. to § 25d UStG etc. According to our experience liability statements tend to be faulty and can therefore easily and with good chances for success be attacked.
# Recovery proceedings can incite negotiations with tax authorities about deferment of payment, postponement, set-off, decree on personal or objective equitable grounds etc. Moreover, limitation of payment can be a topic. The interest profile of tax, late payment fines etc. often ask for counselling. When the fiscal authorities insist upon a security an economically sound solution has to be negotiated.
# Enforcement procedures pose a serious threat and are pressed ahead in the majority of the cases because of monetary claims. The enforcement becomes virulent when a tax is imposed in a definite way or when the suspension of the execution (AdV) cannot be achieved. We fight off unlawful enforcement measures, look for reasonable solutions and negotiate with the collection office. Especially intense in counselling are the – often faulty – arrest proceeds and having recourse to third parties according to the Act on Contestation (AnfG).
# Actual communication a “contract” is called which can be concluded with the collection office when with respect to the matter uncertainties exist which cannot be abolished by clarification matters. Legal concord can be achieved here, but has to be implemented with care and proper surveillance so that there won’t be “a bad awakening”.
# Remission procedures because of personal or objective inequity come into question already with the content assessment procedures (§ 163 AO), but are also possible in recovery procedures (see above § 227 AO). Prescriptive applications of the taxpayer are often only “a stop gap”, but can be carried out with a chance for success, for instance when it comes to the decree of late payment fines.

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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

 

 

Emergency number:

 

In urgent cases as house search or detention call:

 

+49 (0) 172 / 318 312 7

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