A lawsuit against tax accrual or penalty in the tax court within 30 days.
Terms
- Tax accrual: 30 days
- Tax penalty: 30 days
- Rejection of correction: 30 days
Reasons for Cancellation
- Tax base wrong
- No discount/exception applied
- Calculation error
- Contrary to legislation
- Violation of deadlines (statute of limitations)
Process
- Tax court application
- Tax office defense
- Decision (6-18 months)
- Appeal BAM (30 months) day)
- Appeal Council of State 4th Chamber
Council of State 4th Chamber
4. The department adopts the principle of "doubt in favor of the citizen" in tax cases.
Tax law lawyer is recommended.