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Appeal against a decision

What is an appeal against a decision?

A taxpayer may lodge an appeal against a decision by a federal tax authority (tax office, customs office, Federal Ministry of Finance) with the Federal Finance Court (in the case of state and local taxes, the administrative courts of the respective states have jurisdiction). The time limit for lodging an appeal is one month and generally begins to run from the date of service of the decision being challenged. The appeal must be lodged with the tax authority that issued the decision being challenged. If the appeal is inadmissible or was not lodged in time, it must be dismissed as inadmissible. If this is not the case, the Federal Finance Court may, by order, settle the appeal by setting aside the contested decision (and any preliminary decision on the appeal) whilst referring the matter back to the tax authority, if investigations were omitted which, had they been carried out, would have led to a different decision being issued or might have prevented a decision from being issued at all. As a result, the proceedings revert to the stage they were at prior to the issue of that decision, and the tax authorities are subsequently bound by the legal opinion of the Federal Finance Court. Otherwise, the Federal Finance Court must always rule on the merits of the case itself and may, in doing so, amend or set aside the decision in any respect, or dismiss the appeal against the decision as unfounded.

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