Tax appeal proceedings
A complaint to the tax court can be used to review a negative decision by the tax authorities.
Sometimes the positions of the tax authorities and the taxpayer are irreconcilable. Then the only solution is to appeal to the tax court as a neutral decision-making body.
If an official objection procedure has not brought the desired success – either because the tax authority continues to assume that the facts are incorrect or because it is not able to agree with the taxpayer’s view presented in the objection procedure – it is possible to bring an action before the competent tax court and have the negative decision (objection decision) reviewed by a court.
The lawyers at Minoggio Grezesch Bachmann regularly conduct fiscal court proceedings throughout Germany. We accompany the tax dispute through the various instances up to the appeal against denial of leave to appeal and the appeal on points of law to the Federal Fiscal Court.
As a rule, we represent our clients in litigation in close consultation with their tax advisors, who are familiar with the details of the objection decision to be challenged and the underlying tax facts.
It is always advisable to make use of the statutory right to inspect files (for the first time) in fiscal court proceedings before filing a lawsuit. In this way, comprehensive knowledge of the contents of the tax authority’s files can initially be obtained and valuable information gained for legal proceedings. Only on the basis of the “procedural equality of arms” created by this inspection of files can legal proceedings be conducted appropriately.
In the course of the proceedings, we submit the relevant motions for evidence, attend witness hearings and prepare for them and take care of all other evidence gathering in order to clarify the facts in dispute. Practiced litigation practice shows that the targeted presentation of evidence can have a significant influence on the outcome of the legal proceedings in favor of the client