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Legal Expertise
 
 
 
Taxation dispute proceedings
 
 
 
 
 
 
 
 
 

Taxation dispute proceedings

I will defend you and your interests in any case of taxation dispute, be it in front of a court or outside of court, be it in front of any German state's fiscal authority or the federal fiscal court. You will profit from my extensive experience as an attorney for tax law and criminal law. A case of taxation dispute proceedings usually deals with the fiscal authority's actions. My specialization with regards to taxation disputes is the law dealing with criminal offenses with regards to taxes, especially international and European law.
Am Beginn eines neuen Verfahrens steht dabei immer eine intensive Strategieberatung mit dem Mandanten. Gemeinsam wird der konkrete Sachverhalt erörtert. Every case starts with intesive strategy consultations with the client. Together with the cient, we will analyse the facts of the case. Another important part of my services is a cost-benefit-analysis, since most tax disputes tend to be tedious. Are you questioning a ruling? I would like to show you your options in terms of a legal assessment of the ruling and when it comes to making sure your concerns are heard.

Out of court taxation disputes

The out of court taxation disputes is usually initiated by a simple objection to the fiscal authority's ruling. The authorities will assess their own ruling once again, and the person responsible will check, whether they potentially made a mistake in the tax assessment and the ruling. If they find a mistake, the fiscal authority will revise their ruling accordingly.
Most of the time, the situation is more complex and calls for a more time intesive analysis of the matter. The fiscal authorities have implemented so-called legal redress offices (RBST) and legal redress districts (RBBZ). These offices are specialized in objections to the tax authorities' rulings and law suits resulting from these objections.
If the RBST comes to the conclusion, that the person objecting the ruling is correct, they will issue a new tax bill and will alter the ruling. If however the RBST comes to the conclusion that the decision was correct, a ruling on the objection will be issued and the out of court tax proceedings come to an end. At this point, the only option to further contest a tax decision is to file a lawsuit at a fiscal court.

Legal proceedings in taxation disputes

The fiscal jurisdiction is responsible for taxation disputes in Germany.
The legal action against a ruling by a fiscal authority has to be started at the fiscal court in charge. Which court is in charge depends on the stipulations in the law based on the tax court code. However, in cases of criminal allegations in connection with taxes, the courts in charge are the local and regional courts. Have you received a decision overruling your objection and would like to have the legality of this decision reviewed?
I can offer to discuss the chances for success of legal action with you and if you want, start the legal proceedings.

 

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