StartTax lawAppeal before the Federal Fiscal Court

Appeal to the Federal Fiscal Court

Appeal proceedings must be prepared thoroughly and comprehensively. LHP Attorneys provide information and legal assistance in proceedings before the Federal Fiscal Court.

An appeal is a type of legal proceeding aimed at establishing material legal deficiencies in a judgement handed down a Fiscal Court. There are many pitfalls which must avoided by a professional tax law specialist. Due to the complex nature, we can only provide a limited overview. At this point, we attempt to answer the questions asked by our clients. In addition, we provide information on the internal process of proceedings at the Federal Fiscal Court, which is a “black box” for many taxpayers. Being informed creates trust in the legal system. Many other questions are better clarified in an eye-to-eye consultation. Clients then decide, if and how to proceed.

Appeal proceedings: Appeal before the Federal Fiscal Court

In the following, LHP Attorneys informs on the purpose and prerequisites of appeal proceedings as well as important deadlines to lodge an appeal with the Federal Fiscal Court.

What is the purpose of an appeal?

When can an appeal be lodged?

How is an appeal lodged?

What is the internal procedure at the Federal Fiscal Court in appeals?

How does the Federal Fiscal Court make its decisions?

LHP Attorneys advise on the main hearing before the Federal Fiscal Court

If it is desired, that an oral hearing take place, this must be expressly applied for by a legal representative. If a court decree is handed down (meaning a judgement without oral hearing), a hearing must be applied for within one month . Whether such an application has good prospects depends on the individual circumstances of each case. Instructing an experienced legal representative in these types of proceedings is a sensible decision.

If an oral hearing takes place, the judgement is usually not delivered on the same day, but frequently in later in writing. The legal representative may inquire with the clerk in respect of a decision in a case 2 weeks after the oral hearing.

If the Federal Fiscal Court does not decide in the way sought by the taxpayer, there is no further legal avenue. The possibility of a constitutional appeal at the Federal Constitutional Court or a complaint at the European Court of Justice for Human Rights might be considered in exceptional cases (in particular when fundamental rights have been infringed on). The litigation strategy should already be aligned with this option at the time of approaching the Federal Fiscal Court. All avenues and options for legal protection must be exhausted, before these special options for legal remedy come into play.

LHP: Attorneys at Law, Tax Law Specialists, Tax Advisers PartmbB

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Theodor-Heuss-Ring 14, 50668 Cologne,
Telephone: +49 221 39 09 770

Zurich

Stockerstrasse 34, 8002 Zurich,
Telephone: +41 44 212 3535