Gunter Zielinski – accountant from Hamburg informed Germany’s tax law is extremely confusing and often incorrectly applied even by the financial management. Learn more at this site: altavista. The taxpayer is therefore often not otherwise about to enforce as its legitimate interests by means of tax assessment review and appeal procedures. The Hamburg-based tax consultant and lecturer Gunter Zielinski describes how this should be taken. More than one third, issued by the German tax authorities, tax assessment is incorrect. The reasons for this are usually in one of the following circumstances: the tax declaration form or one of its 15 plants was the taxpayer incorrectly filled out. The revenue authority takes different views on the specific tax case.
The collection of data was incomplete or incorrect. The financial management ignores the current case law of the federal application provisions of the Federal Ministry of finance. Once erroneous tax assessments are received, must within one month of opposition raised be. After this period, obtained the tax assessment notice, long-lasting effectiveness regardless of its accuracy, and will no longer be changed. Always a comprehensible justification because those are financial officials in a position to edit the facts among the opposition. Without grounds of opposition shall adopt the financial administration sooner or later an opposition decision, with which this is dismissed as unfounded. A new examination of the concerned tax and due to their adopted tax assessment notice the financial authorities, contrary to her from section 367, paragraph 2 not carry AO resulting obligation, usually.
For taxpayers, the need to proceed immediately with a reasoned objection in writing against dubious tax bills stems from the processing practices of financial management. Otherwise, they obstruct the way to enforce their fiscal interests. The vast majority of taxpayers not found their way in the jungle of German tax law. You should a similarly conflict experienced tax advisor entrust about checking tax assessments, and in particular the opposition leadership. Experience and expertise of a tax advisor allow him to confront the representatives of the tax authorities on an equal footing. This, he has not only a greater acceptance as a conversation partner, but is also able to use his familiarity with legal provisions and administrative procedures for the benefit of the taxpayer. Especially in complex situations, an experienced tax consultant knows a even often better than the officials and employees of the financial management. This helps to achieve out-of-court settlements, which save time and protect nerves. According to current statistics, appeals to the financial management in the average lead to appreciable tax relief from 300 to 600 euros per case. The Hamburg-based tax consultant Gunter Zielinski enforces for many years, the fiscal interests of his clients in the financial management.