Tax law and tax litigation
Settlement and litigation against taxes assessed and penalties imposed by the tax administration; follow-up of tax audits and of measures at the collection stage.
In tax disputes, the case is filed before the tax court; the time limit for filing is, as a rule, 30 days from notification of the act. A stay of execution can also be requested when filing. Where the settlement route is open, the settlement process and the time limit for filing are considered together.
Matters handled in this field
- Actions against tax and penalty assessment notices
- Representation during tax audits
- Settlement requests and settlement negotiations
- Objections to payment orders and seizure proceedings
- Requests for a stay of execution
- Appeal against tax court decisions
How does the process work?
- Reviewing the assessment noticeThe tax or penalty assessment notice, the date of notification and the audit report on which it is based are reviewed; the time limit for filing is calculated.
- Settlement or litigationDepending on the nature of the dispute, a settlement request or going directly to court is considered.
- Lawsuit and stay of executionA lawsuit is filed before the tax court; a stay of execution is requested if necessary.
- AppealThe regional administrative court and Council of State stages are followed.
Frequently asked questions
This decision depends on the type of penalty, the amount and the nature of the dispute. Because requesting settlement can also affect the time limit for filing, the time limits are considered together.
An action against tax and penalty assessment notices is, as a rule, filed before the tax court within 30 days of notification.
An action can be brought before the tax court within 7 days of notification of the payment order. Because the period is short, a payment order should be assessed without delay once notified.
The information on this page is general in nature; each specific case is assessed on its own facts.